The tariff classification of a leather dancing shoe from Brazil

NY C81655 December 4, 1997 CLA-2-64:RR:NC:TP:347 C81655 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-27 175th Street Jamaica, NY 11434 RE: The tariff classification of a leather dancing shoe from Brazil Dear Mr. Hartill: In your letter dated November 7, 1997, on behalf of your client, Ballet Makers Inc., you requested a tariff classification ruling. You have submitted a sample of what you describe as a "split sole stretch jazz tie boot" with an upper made up of both leather and lycra material. Visual examination of the shoes indicates that the leather constitutes the greatest external surface area of the upper (ESAU). The upper covers the ankle and features a lace-tie closure. The sole is made up of two separate rubber/plastic pieces, the first under the ball and toes of the foot and the second under the heel. These two rubber/plastic sole pieces make up the greatest external surface area of the sole which comes in contact with the ground. This type of sole renders the shoe flexible in the middle where there is no applied sole attached to the upper. You state that the shoe will be made in both adult and children's sizes and will be valued over $2.50 per pair. The applicable subheading for the dancing shoe up to and including American men's size 8 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. For American men's size 8.5 and above, the applicable subheading will be 6403.91.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 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