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NY 893904

February 09, 1994

CLA-2-64:S:N:N8:346-ST 893904


TARIFF NO.: 6404.20.40

Mr. Charles G. Hartill
Charles G. Hartill LCHB
145-30, 157 Street
Jamaica, NY 11434

RE: The tariff classification of ballet shoes from Brazil.

Dear Mr. Hartill:

In your letter dated January 10, 1994, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling.

You have submitted two different pairs of ballet shoes, Style #CG2004 and Style #CG2006. You have also provided the component weight breakdowns as well as all the unassembled parts used in making both these shoe styles.

Style #CG2004 has, as you state, a cotton textile upper and a stitched-on, semi-rigid suede leather outsole, with leather being the constituent material having the greatest surface area in contact with the ground. It also has a rubber cored textile string which passes around the shoe's topline and is tied in a bow over the toes. Additionally, two elasticized textile straps are sewn at the sides of the heel and are used to tie the shoe to the wearer's foot.

Style CG2006 differs very little in appearance from Style CG2004, but unlike the one piece suede leather outer sole which CG2004 possesses, it has instead for an outsole, two semicircular patches of suede leather sewn onto a textile fabric bottom.

We note that you have provided component weight breakdowns which indicate that the total percentage weights of rubber and plastic materials present in these two shoe styles are well over 10 percent (15.9 and 15.4). Headquarters, however, has previously ruled that elasticized textile materials consisting of rubber cores encased in textile shells are to be treated as being entirely textile for weight purposes. Therefore, when your attached weight "Specification Sheet" percentages are adjusted to correctly allocate the weights of the "elastic instep straps" and the "elastic cord" to thetextile material weights instead of to rubber or plastics, your figures actually indicate that the rubber- plastic components account for under 5 percent of the total weights for both these shoe styles.

The applicable subheading for your sample, Style #CG2004, 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; in which the outer sole's external surface is predominately leather or composition leather; which is by weight under 10 percent of rubber and plastics; and which is, we assume, valued over $2.50 per pair. The duty rate will be 10 percent ad valorem.

The question of classification for the other sample shoe, Style #CG2006, is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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