The tariff classification of two ballet shoes from Brazil

PD C82156 December 9, 1997 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6404.20.40 and 6405.20.30 David Juniman, President Footloose Dancewear Inc. 213 Old York Road Jenkintown, PA 19046 RE: The tariff classification of two ballet shoes from Brazil Dear Mr. Juniman: In your letter dated November 21, 1997, you requested a tariff classification ruling. You submitted two samples which are both ballet shoes with elastic draw strings. Sample #3 has a canvas upper and a soft sueded split leather sole. Sample #5 has a satin upper and a hard leather sole. We note that Sample #3 is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered legally marked under the provisions of 19 C.F.R.134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit." The applicable subheading for Sample #5 will be 6404.20.40, 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 predominantly leather or composition leather; which is by weight under 10 percent by weight of rubber and plastics or not over 50 percent by weight of textile materials, rubber and plastics; and which is, we assume, valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem. The applicable subheading for Sample #3 will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather, or composition leather; in which the upper's external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper by weight, predominately consists of vegetables fibers such as cotton or flax. The rate of duty will be 7.5 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