The tariff classification of footwear from Brazil

NY L81246 December 29, 2004 CLA-2-64:RR:NC:SP:247 L81246 CATEGORY: Classification TARIFF NO.: 6405.20.30 Mr. Charles G. Hartill Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil Dear Mr. Hartill: In your letter dated December 3, 2004, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample is a textile upper ballet/dance slipper, identified as Style #’s 2031/2031A (men’s), 2030/2030A/2030C (women’s). The ballet slipper has, you state, a cotton canvas textile upper with an elasticized strap that can be tied around the wearer’s ankle and a top-line lace string that can tighten the shoe for a better fit with a bow tied over the toes. The slipper also has soft outer sole consisting of two suede leather circular patches and the remainder of a textile canvas material, with the textile material being the constituent material that is mostly in contact with the ground. Based on visual estimates, we have determined that for footwear classification purposes, this ballet slipper has a textile sole. The applicable subheading for the ballet slipper identified as Style #’s 2031/2031A, 2030/2030A/2030C, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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