The tariff classification of footwear from Brazil

NY L88245 November 17, 2005 CLA-2-64:RR:NC:SP:247 L88245 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Michelle Clemack Ballet Makers, Inc. 20-10 Maple Ave., #35F Fair Lawn, NJ 07410 RE: The tariff classification of footwear from Brazil Dear Ms. Clemack: In your letter received October 28, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as the “QuadraFlex Xtreme,” is a women’s slip-on tap dance shoe, with a predominately leather material upper that does not cover the ankle. You state that this “Tap shoe” corresponds by size with your Style #’s CG56 (adult sizes 4 -10), CG56A (adult sizes 10.5 – 14) and CG56C (child sizes 10-4.0). The shoe has an outer sole with both rubber/plastic and metal (aluminum tap) component materials that contact the ground. It also has a separate ¾-inch high rubber/plastic heel under a fully covering metal tap. For footwear classification purposes, separate heels are not counted as part of the outer sole. You have not provided any lab measurements to indicate which component material (rubber/plastic or metal) of the outer sole has the greatest surface area in contact with the ground. However, based on visual estimates, we were able to determine that rubber/plastics is the constituent material with the greatest surface area in contact with the ground. You state in your letter that this shoe will be valued at over $12 per pair. This “Tap shoe” is the type of footwear that will be commonly worn by both sexes. The applicable subheading for the shoe, identified as the “QuadraFlex Extreme”, Style #’s CG56 (adult sizes 4 -10), CG56A (adult sizes 10.5 – 14) and CG56C (child sizes 10-4.0), will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. 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