The tariff classification of a shoe from Thailand.

PD H86664 February 6, 2002 CLA-2-64:K:TO:A3:D23 H86664 CATEGORY: Classification TARIFF NOS.: 6403.59.60; 6403.59.90 Mr. Charles G. Hartill Charles G. Hartill, LCHB c/o Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of a shoe from Thailand. Dear Mr. Hartill: In your letter dated January 4, 2002, received by the Customs Information Exchange on January 7, your company requested a tariff classification on behalf of your client, Ballet Makers, Inc. You included a sample, style no. 445, and described it as a dance man’s shoe with a leather upper and sole. The estimated first cost will be $13.77 per pair. The shoe will be imported from Thailand. The applicable subheading for the shoe, for American men’s sizes 8 ½ and larger, will be 6403.59.60, 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 with outer soles of leather; other; other; for men, youths and boys. The duty rate will be 8.5% ad valorem. The applicable subheading for the shoe, for sizes up to and including American men’s size 8, will be 6403.59.90, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for other persons. The duty rate will be 10% ad valorem. -2- 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 documentation filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (646) 733-3042. Sincerely, Susan T. Mitchell Area Director JFK Airport