The tariff classification of footwear from Brazil

NY L81250 December 22, 2004 CLA-2-64:RR:NC:SP:247 L81250 CATEGORY: Classification TARIFF NO.: 6403.59.60 ; 6403.59.90 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, identified as Style PP08/PP08A is, you state, a “dance” shoe, with an upper that does not cover the wearer’s ankle and consists of both leather and textile external surface area component materials. You have not provided any external surface area upper (ESAU) measurements. However, based on visual estimates, we have determined that this shoe has a predominately leather upper. This leather upper shoe is of the slip-on type with elasticized textile stretch side panels, a suede leather outer sole, rubber/plastic heel and you state that it will be valued at over $12 per pair. Since this “dance” shoe is the type of footwear that is commonly worn by both sexes and no indication is provided that comparable styles are offered for women, this shoe is considered “unisex” in sizes up to and including American men’s size 8. The applicable subheading for the “dance” shoe identified as Style PP08/PP08A, in American men’s size 8.5 and larger, will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers predominately of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; for men, youths and boys. The rate of duty will be 8.5% ad valorem. In sizes up to and including American men’s size 8, the applicable subheading will be 6403.59.90, HTS, which provides for footwear with upper’s predominately of leather and outer soles of leather; which does not cover the ankle; for other persons. The rate of duty will be 10% ad valorem. We are returning the sample as you requested. 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