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June 8, 1999

CLA-2-64:RR:NC:TA:347 E82534


TARIFF NO.: 6404.20.40

Mr. Charles G. Hartill
Charles G. Hartill, LCHB
Capital Transportation
147-217, 175 St.
Jamaica, NY 11434

RE: The tariff classification of footwear from Brazil

Dear Mr. Hartill:

In your letter dated May 20, 1999, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling.

The submitted sample is a dance slipper, Style #753, with a textile upper, a drawstring topline lace tied in a bow, and a sewn-on leather outer sole. You state that this dance slipper will be valued at $3.80 for women and at $3.50 for children. You have also provided a laboratory report which states that there are no rubber or plastic component materials present in this shoe.

The applicable subheading for this dance slipper, Style #753, 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 under 10% by weight of rubber and plastics; and which is valued over $2.50 per pair. The 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.


Robert B. Swierupski

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