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NY 895321

March 15, 1994

CLA-2-64:S:N:N8:347 895321


TARIFF NO.: 6403.99.90

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

RE: The tariff classification of footwear from Brazil.

Dear Mr. Hartill:

In your letter dated March 1, 1994, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling.

Style JB05 is a dance shoe with a rubber/plastic sole and a leather upper. It has textile elastic gores at the arch. You stated in your letter that the shoe will be imported in adult and children's sizes with an FOB price of $10.97 and $9.00 respectively. This shoe is considered unisex in adult sizes 8 1/2 and above.

The applicable subheading for style JB05 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, not covering the ankle, for other persons, valued over $2.50 a pair. The duty rate will be 10 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on style 358. Your request for a classification ruling should include a laboratory external surface area measurement for the constituent materials that comprise the upper.

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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