The tariff classification of footwear from Brazil

NY I89819 January 21, 2003 CLA-2-64:RR:NC:TA:347 I89819 CATEGORY: Classification TARIFF NO.: 6403.59.90 ; 6404.20.40 Mr. Charles G. Hartill Charles G. Hartill, LCHB Capital Transportation 17-217 175th St. Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil Dear Mr. Hartill: In your letter dated January 3, 2003, on behalf of your client Ballet Makers, Inc., you requested a tariff classification ruling. The two submitted half pair samples of women’s shoes are both described as “dance shoes” and both feature suede leather outer soles. They are identified as open-toe ballroom shoes, Style #BR18 and Style #BR18S, both with style name “ Latinas” and only differ by construction in that Style #BR18 has a leather upper while Style #BR18S has a satiny textile material upper external surface. Both shoes have side buckling ankle straps and 2 ½-inch high spike heels with rubber/plastic heel lifts. You have provided a lab report stating that for Style #BR18S (textile upper) the total percentage by weight of the component materials that make up this shoe is as follows: Plastic 13.3%, Textile 12.71%, Leather 23.75%, Fiberboard 26.08%, Metal 11.54%, Wood 12.62%. You also state in your letter that Style #BR18 will be valued at about $15.75 and Style #BR18S at about $12.75 per pair. The applicable subheading for the shoe identified as Style #BR18 (leather) “Latinas” 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. The applicable subheading for the shoe identified as Style #BR18S (textile) “Latinas” 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; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastic materials; and which is 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division