The tariff classification of a dance shoe from Brazil

NY E81498 May 10, 1999 CLA-2-64:RR:NC:TA:347 E81498 CATEGORY: Classification TARIFF NO.: 6404.20.40 Mr. Charles G.Hartill Charles G. Hartill, LCHB 147-217, 175 St. Jamaica, NY 11434 RE: The tariff classification of a dance shoe from Brazil Dear Mr. Hartill: In your letter dated April 26, 1999, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The submitted sample, Style BR04S, is a woman’s slip-on, ballroom dance shoe, with a satiny textile upper, a 3-inch high heel and a suede leather outer sole. You state in your letter that this same style number was used and ruled on previously in Customs Ruling # D85216, dated December 1, 1998, for a shoe almost identical in appearance to the instant shoe, but since that time, the original Style BR04S shoe has been redesigned and its component weights altered. You have provided a lab report which states that as a percentage by weight, the rubber, plastic and textile component materials present in the instant shoe now equal 43.39%, metal is 19.18%, leather is 10.64%, fiberboard is 26.20% and misc.(cement) is .50%. Past Customs rulings have held that the weight of the adhesive cement is to be included with the rubber/plastic component weights. Based on the submitted lab report, the weight breakdown percentage total for the textile, rubber and plastics components in this shoe is therefore now presumed to be 43.89%. The accuracy of these component weight breakdown figures will be subject to verification at the time of actual importation by Customs at the ports of entry. The applicable subheading for this redesigned version of your Style BR04S dance shoe, 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 textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and plastics; and which is, we presume, valued over $2.50 per pair. The rate of duty will be 10% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division