The tariff classification of dance shoes from Brazil

PD J81075 February 13, 2003 CLA-2-64:LA:S:T:1:4:D27 J81075 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6403.91.90 Charles G. Hartill, LCHB Capital Transportation 147-217 175th St. Jamaica, NY 11434 RE: The tariff classification of dance shoes from Brazil Dear Mr. Hartill: In your letter dated February 3,2003, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling for footwear. The dance shoe submitted for classification is style CG03. Style CG03 has an over the ankle leather upper with a lace closure. The sole is both leather and rubber/plastic. The rubber/plastic portion of the outer sole is most directly in contact with the ground and is considered to be the material of the sole. You state that the shoe will be made in both adult and children’s sizes and will be valued over $2.50 per pair. The applicable subheading for style CG03A (Men’s sizes 10.5 –14) will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. The applicable subheading for style CG03 (Women’s sizes 7-10) and CG03C (Children’s sizes) will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, covering the ankle, for other persons, 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 this ruling letter or the control number indicated above should be provided with 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. If you have any questions regarding the ruling, contact Field National Import Specialist Rene LaRue at 562-366-5723 or National Import Specialist Richard Foley at 646-733-3042. Sincerely, Vera Adams Port Director Los Angeles-Long Beach Seaport