The tariff classification of footwear from Thailand

NY L88246 November 17, 2005 CLA-2-64:RR:NC:SP:247 L88246 CATEGORY: Classification TARIFF NO.: 6403.59.90 Ms. Michelle Clemack Ballet Makers, Inc. 20-10 Maple Ave., #35F Fair Lawn, NJ 07410 RE: The tariff classification of footwear from Thailand Dear Ms. Clemack: In your letter received October 28, 2005 you requested a tariff classification ruling. The submitted half pair sample is a soft, mostly leather upper “ballet slipper” that you identify to correspond by size with your Style #’s 2032 (adult sizes 4-10m), 2032A (sizes 11-13) and 2032C (child sizes 10-2.5). 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 “ballet slipper” has an elasticized stretch textile topline with an elastic shoelace tied in a bow, an elasticized textile strap across the instep and a sewn-on suede leather outer sole. You state that the “slipper” will be valued between $7 and $10 per pair, depending on sizing. We note that this ballet slipper is the type of footwear that will be worn by women, or is commonly worn by both sexes. The applicable subheading for the “ballet slipper” identified as Style #’s 2032, 2032A and 2032C, will be 6403.59.90, Harmonized Tariff Schedule of the United States (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. 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