The tariff classification of dance footwear from Mexico or China

NY K87938 July 22, 2004 CLA-2-64:RR:NC:247: K87938 CATEGORY: Classification TARIFF NO.: 6403.59.90 Mr. Scott Harris Revolution Dancewear 2105 Johns Court Glenview, IL 60025 RE: The tariff classification of dance footwear from Mexico or China Dear Mr. Harris: In your letter received on July 14, 2004, you requested a tariff classification ruling for a footwear item that you refer to as “Lyric Sandal” style 203, You state this type of footwear is also referred to as “Bear Claw,” Lyrical Shoe” and “Foot Thong.” . You describe the item as “used exclusively by child and adult female dancers.” The shoe is a dance sandal consisting of a leather outer sole sewed to the upper and to a leather foot bed upon which the ball of the foot rests, leaving the entire back portion of the foot exposed. The upper consists of leather with a thong-like forefoot portion and an ankle strap. The ankle strap has elasticized gore strips at the front and back. The applicable subheading for the dance sandal will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of leather and uppers of leather, not covering the ankle, for other persons. The general rate of duty from China will be 10% ad valorem. The special rate of duty from Mexico will be Free. 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