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NY C86932

April 22, 1998


CATEGORY : Classification

TARIFF NO.: 6402.99.80

Charles G. Hartill, LCHB
Capital Transportation
147-217 175th Street
Jamaica, NY 11434

RE: The tariff classification of a dance shoe from China

Dear Mr. Hartill:

In your letter dated April 8, 1998, you requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You submitted one sample which is Style PL02 which you state the first cost will be $10.70 for sizes 3 to 10. You state Style PL02A will also be imported in sizes 10 1/2 to 14 with first cost of $11.25. The shoe is a lace-up oxford shoe with a synthetic leather and nylon mesh upper and a plastic two piece sole with a foxing-like band. Visual examination reveals the synthetic leather to be the prodominant material of the upper.

The applicable subheading for the above shoe will be 6402.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominantly rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; which does not have a protective metal toe-cap; in which the top of the upper is below the top of the ankle bone; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band; and which is valued over $6.50 but not over $12 per pair. The rate of duty will be 90 cents per pair plus 20 percent 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.


Allen H. Paterson
Port Director

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