The tariff classification of ballet and dancing shoes from Brazil

NY C81253 November 10, 1997 CLA-2-64:RR:NC:TP:347 C81253 CATEGORY: Classification TARIFF NO.: 6403.59.90, 6403.99.90 Mr. David Juniman Footloose Dancewear Inc. 213 Old York Road Jenkintown, PA 19046 RE: The tariff classification of ballet and dancing shoes from Brazil Dear Mr. Juniman: In your letter dated October 23, 1997, you requested a tariff classification ruling. You have submitted samples for five ballet and dance shoes. Ballet shoe #1 is made up of a leather upper with an elastic drawstring which runs along the top line of the upper. The sole is made of a separate piece of suede material stitched to the leather bottom portion of the shoe. Ballet shoe #2 has a leather upper with an elastic drawstring which runs along the top line of the upper. The leather sole features two pieces of separately stitched suede material located on the front and heel portion of the leather sole. The item which you refer to as Jazz shoe #4 is a dance shoe which you state has an outer sole of rubber and an upper of leather with a lace-tie closure. The applicable subheading for Ballet shoe #1 and Ballet shoe #2 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather, not covering the ankle, for other persons. The duty rate will be 10% ad valorem. The applicable subheading for Jazz shoe #4 will be 6403.99.90 (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of leather, other, not covering the ankle, for other persons, valued over $2.50 per pair. The duty rate will be 10% ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on Ballet shoe #3 with a canvas upper and leather sole, and Pointe shoe #5 with a satin upper and leather sole. Your request for a classification ruling should include a measurement of the external surface area for both the leather and textile materials of the outer sole in contact with the ground for Ballet shoe #3, and a component weight breakdown of all materials in the shoe for Pointe shoe #5 . 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, Robert B. Swierupski Director, National Commodity Specialist Division