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February 16, 1999

CLA-2-64:RR:NC:TP:347 D87476

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.90

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

RE: The tariff classification of a leather dance shoe from Thailand.

Dear Mr. Hartill:

In your letter dated January 28, 1999, written on behalf of your client, Ballet Makers, Inc., you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a dance shoe, style #H03. You state that the shoe is a dance sandal with no heel, with a leather upper and leather sole. It is valued at $1.85 per pair. The shoe consists of the front portion of a leather sole upon which the ball of the foot would rest, leaving the entire back portion of the foot exposed. It is secured to the back of the foot with a backstrap. The sample is marked with the trade name CAPEZIO to which you state Ballet Makers has the rights to when applied to dance articles.

The applicable subheading for the dance sandals will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of leather and uppers of leather, not covering the ankle, for other persons. The general 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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