The tariff classification of dancing shoes from China

NY B80320 January 6, 1997 CLA-2-64:RR:NC:TP:347 B80320 CATEGORY: Classification TARIFF NO.: 6402.99.80 Charles G. Hartill, LCHB 147-27 175th Street Jamaica, NY 11434 RE: The tariff classification of dancing shoes from China Dear Mr. Hartill: In your letter dated December 11, 1996, on behalf of your client, Ballet Makers, Inc., you requested a tariff classification ruling. You have submitted samples for two styles of footwear, #DS07 and #DS08. These shoes, which you state are dance shoes for women, consist of a textile material which completely covers the uppers. These shoes also feature additional material which you state is "imitation leather" (urethane) that has been stitched as overlays to portions of the textile material. Since these overlays have been lasted under and cemented to the sole, and contribute to the structure of the shoes, they will also be counted as surface area. Visual examination of the shoes indicates that the "imitation leather" (urethane) constitutes the greatest external surface area of the uppers (ESAU). These shoes are also constructed with a rubber/plastic sole made of two pieces, covering only the front and back portions of the shoes which come in contact with the ground. This renders the shoes flexible in the middle where there is no applied sole attached to the upper. In addition, a foxing-like band overlaps the upper. You state that the estimated value for style #DS07 will be $10.70 for adults and $10.20 for children, and style #DS08 will be $10.90 for adults and $10.40 for children. The applicable subheading for these shoes will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber and/or plastics, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber and/or plastic, having soles with a foxing-like band overlapping the upper, valued over $6.50 but not over $12/pair. The rate of duty will be 90 cents per pair plus 20% 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 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division