The tariff classification of a shoe from Brazil.

PD J81077 February 28, 2003 CLA-2-64:K:TO:A3:D23 J81077 CATEGORY: Classification TARIFF NOS.: 6403.99.9065; 6403.99.9071 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 Brazil. Dear Mr. Hartill: In your letter dated February 3, 2002, received by the Customs Information Exchange on February 5, your company requested a tariff classification on behalf of your client, Ballet Makers, Inc. You included a sample, style no. CG05, and described it as a dance shoe with a split plastic sole and an upper of leather. You provided the estimated first cost per pair for style CG05 as $8.15 in sizes 7 to 10, style CG05A as $8.25 in sizes 101/2 to 14 and style CG05C as $7.00 for children. The shoe will be imported from Brazil. The applicable subheading for the shoe, styles CG05 and CG05A, will be 6403.99.9065, 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; other; other; other; for other persons; valued over $.2.50/pair; other; other; for women; other. The duty rate will be 10% ad valorem. The applicable subheading for the shoe style CG05C will be 6403.99.9071, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $.2.50/pair; other; other; other. The duty rate 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 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, Robert C. Meekins Acting Area Director JFK Airport