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NY E87284




November 4, 1999

CLA-2-64:RR:NC:TA:347 E87284

CATEGORY: CLASSIFICATION

TARIFF NO. 6402.99.18

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

RE: The tariff classification of footwear made in Thailand.

Dear Mr. Hartill:

In your letter dated September 23, 1999 you requested a classification ruling on behalf of your client, Ballet Makers, Inc. You have submitted a sample of a dance shoe which you identify as style 441B. You describe the shoe as having a plastic upper and sole with aluminum taps attached.

The dance shoe has a metal tap attached to the front toe area and also covering the separately applied heel. Although you have not provided an external surface area of the outer sole measurement, it appears that the plastics material comprises the material of the outer sole having the greatest surface area in contact with the ground.

The applicable subheading for style 441B, will be 6402.99.18, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, other than sports, not covering the ankle, having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastics. The rate of duty will be 6 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.

Sincerely,

Robert Swierupski
Director,

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