The tariff classification of a dance shoe from Thailand.

PD E87287 October 12, 1999 CLA-2-64:G23 E87287 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of a dance shoe from Thailand. Dear Mr. Hartill: In your letter dated September 23,1999, you requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc. The sample you provided, designated style number 625T,is described as a dance shoe with a plastic upper and a plastic sole with aluminum taps attached. You contend that the large front tap is so shaped that only a single point is in contact with the ground at any one time, with the result that the plastic component is the portion of the sole in chief contact with the ground. Our visual examination of the sample does not confirm your finding. We note that the large metal plate that is the front tap in fact comprises the predominant component of the sole in contact with the ground: aluminum therefor is taken to be the constituent material of the outer sole. The shoe will be imported from Thailand. The applicable subheading for the dance shoe will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with uppers of other than leather, composition leather or textile materials, other, other. The rate of duty will be 12.5% 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 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, Jeffrey Walgreen, Port Director Portland, Maine