The tariff classification of footwear from Brazil

NY F82255 January 31, 2000 CLA-2-64:RR:NC:TA:347 F82255 CATEGORY: Classification TARIFF NO.: 6403.59.90 Mr. Charles G. Hartill Capital Transportation 147-217, 175 Street Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil Dear Mr. Hartill: In your letter dated January 25, 2000, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample, which you identify as a “Pointe Swing Shoe”, is a woman’s below the ankle height dance shoe, with a leather upper, a four eyelet lace closure, a 1/2-inch high stacked leather heel and a leather outer sole. You state that this shoe is estimated to cost $14.50 per pair. The applicable subheading for this women’s “Swing Shoe”, will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. 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