The tariff classification of footwear from Thailand

N031800 July 8, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Ms. L’Tonya Bennett Ballet Makers Inc. 20-10 Maple Avenue, #35F Fairlawn, NJ 07410 RE: The tariff classification of footwear from Thailand Dear Ms. Bennett: In your letter received June 25, 2008 you requested a tariff classification ruling. The submitted sample identified as style #FF01, is described as a women’s ballet dancing slipper that does not cover the ankle. The shoe is of the slip-on type and it has a predominately leather external surface area material upper that you state is composed of 52% leather and 46% textile. The shoe also has a sewn-on suede leather outer sole that contacts the ground. The applicable subheading for the ballet slipper, identified as style #FF01, will be 6403.59.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with uppers predominately of leather; which has an outer sole of leather; which does not cover the ankle; other; for other persons…for women. The rate of duty will be 10% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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