The tariff classification of a shoe from China.

PD C83152 February 5, 1998 CLA-2-64:K:TC:A4:D23 C83152 CATEGORY: Classification TARIFF NOS.: 6403.91.6075; 6403.91.9045 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-27 175th Street Jamaica, NY 11434 RE: The tariff classification of a shoe from China. Dear Mr. Hartill: In your letter dated January 7, 1998 your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc. You included a sample designated style PLL01 and PLL01A, and described it as a dance boot that has a leather upper and a plastic sole. The shoe will be imported from China. The applicable subheading for the shoe, sizes 8« and above, will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for men, youths, and boys; other; other; for men; other. The duty rate will be 8.5% ad valorem. The applicable subheading for the shoe, sizes 8 and below, will be 6403.91.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; covering the ankle; other; for other persons; other; for women; other. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John J. Martuge Area Director JFK Airport Hadley/ml 02/03/98 s:\branch a\cst 244\c83152.nh K:TC:A K:TC:A K:TC:A K:TC K Hadley Mitchell Losche DeRobertis Martuge