CLA-2-64:G23 D85216
Mr. Charles G. Harthill, LCHB
Capital Transportation
147-217 175th Street
Jamaica, NY 11434
RE: The tariff classification of dance shoes from Brazil.
Dear Mr. Harthill:
In your letter dated November 24, 1998, you requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc., One Campus Road, Totowa, NJ.
The sample submitted with your request is style BR04S, a high heel dance shoe, with an upper of satin textile material and an outer sole of leather. You have provided a material breakdown which shows that the textile, rubber and plastic components of the shoe comprise 50.24% of the total by weight (5.25 ounces of the 10.45 ounce total). The rubber/plastic components comprise 33% of the total by weight.
Based upon the breakdown provided, the applicable subheading for style BR04S will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately of textile materials; in which the outer sole’s external surface is predominately leather or composition leather; and which is, by weight, over 50% as a total of textile materials, rubber and plastics, and over 10% of rubber and-or plastics. The general rate of duty will be 37.5% 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jeffrey Walgreen,
Port Director
Portland, Maine