The tariff classification of footwear from Brazil

NY L82035 February 4, 2005 CLA-2-64:RR:NC:SP:247 L82035 CATEGORY: Classification TARIFF NO.: 6404.20.40 Mr. Charles G. Hartill Capital Transportation 147-217 175th St. Jamaica, NY 11434 RE: The tariff classification of footwear from Brazil Dear Mr. Hartill: In your letter dated January 25, 2005, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as a “ ballroom dance shoe” Style BR34S, is a women’s open-toe, closed heel shoe with a predominately textile material upper consisting of a textile back/heel area and several ¼-inch wide textile external surface area material straps decorated with a row of rhinestones in metal mounting studs. The shoe also has metal side buckle closures, a 3-inch high heel with a plastic heel lift and a leather outer sole. You have provided a laboratory report indicating that the component material by weight percentage breakdown for this shoe is a total of 17.5007% textile, 28.2404% plastic and rubber, 14.7896% paper, 22.9723% leather and 16.4969% metal. This submitted lab report has determined that the total percentage by weight of all the rubber, plastic and textile component materials present in this shoe equals 45.7411% of the total weight of the shoe. You also state that the shoe will be valued over $2.50 per pair. The applicable subheading for the “ ballroom dance shoe” Style BR34S will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is 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 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