The tariff classification of footwear from Brazil

NY G88741 April 5, 2001 CLA-2-64:RR:NC:TA:347 G88741 CATEGORY: Classification TARIFF NO.: 6404.19.90 Mr. Charles G. Hartill Capital Transportation 147-217 175th St. Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil Dear Mr. Hartill: In your letter dated March 26, 2001, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified by you as style “Stretch Jazz Oxford,” is a woman’s below the ankle height, closed-toe and closed-heel “dance shoe.” The shoe has a man-made fiber, stretch textile fabric upper with a four-eyelet lace closure, a leather insole, a ¼-inch high rubber/plastic heel and a cemented on rubber/plastic outer sole, which will be in contact with the ground. You state in your letter that this “dance shoe” will be valued at $12.15 per pair. The applicable subheading for this shoe will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic” footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which does not have open toes or open heels; which is not a slip-on; and which is valued over $12.00 per pair. The rate of duty will be 9% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division