CLA-2-64-NO:CO:FNIS D09
Charles G. Hartill, LCHB
Capital Transportation
147-217 175th Street
Jamaica, NY 11434
RE: The tariff classification of a dance shoe from China
Dear Mr. Hartill:
In your letter dated April 8, 1998, you requested a tariff
classification ruling on behalf of your client, Ballet Makers,
Inc.
You submitted one sample which is Style PL02 which you state
the first cost will be $10.70 for sizes 3 to 10. You state Style
PL02A will also be imported in sizes 10 1/2 to 14 with first cost
of $11.25. The shoe is a lace-up oxford shoe with a synthetic
leather and nylon mesh upper and a plastic two piece sole with a
foxing-like band. Visual examination reveals the synthetic
leather to be the prodominant material of the upper.
The applicable subheading for the above shoe will be
6402.99.80, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominantly rubber and/or plastics (note that an
accessory or reinforcement stitched on top of another material is
not part of the upper's external surface but the material hidden
underneath is); in which the outer sole's external surface is
predominately rubber and/or plastics; which is other than "sports
footwear"; which does not have a protective metal toe-cap; in
which the top of the upper is below the top of the ankle bone;
which is not designed to be a protection against water, oil, or
cold or inclement weather; which has a foxing-like band; and
which is valued over $6.50 but not over $12 per pair. The rate
of duty will be 90 cents per pair plus 20 percent 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.
Sincerely,
Allen H. Paterson
Port Director
New Orleans, LA