The tariff classification of a ladies’ dance shoe from Brazil

PD J80719 February 20, 2003 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6403.59.90 Mr. Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of a ladies’ dance shoe from Brazil Dear Mr. Hartill: In your letter dated February 3, 2003 you requested a tariff classification ruling. The submitted sample, identified as Style #900, “Stage Pro T-Strap,” is a ladies’ black dance shoe with an upper and outer sole of leather. It features a T-strap and buckle, and a 3-inch heel. The applicable subheading for Style #900 will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outers soles and uppers of leather; which is other than sports footwear, footwear with uppers consisting of straps across the instep and around the big toe, footwear made on a base or platform of wood, or footwear incorporating a protective metal toe-cap; which does not cover the ankle; which is other than turn or turned footwear or welt footwear; for persons other than men, youths or boys. The rate of duty will be 10 percent 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 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York