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NY F87694




June 2, 2000

CLA-2-64:RR:NC:TA:347 F87694

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.9045 ; 6405.90.9000

Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of footwear from Russia

Dear Mr. Kelly:

In your letter dated May 17, 2000, on behalf of your client I. M. Wilson DBA Grishko, you requested a tariff classification ruling.

The submitted four half pair samples, which you describe as being women’s “Ballroom Shoes”, are presumably women’s ballroom dancing shoes. All four samples have leather outer soles, raised heels and either side buckle ankle straps or front lace-up closures. “Style 37-240” and “Style 64-2” have plastic uppers, while “Style M817203” and “Style 64-1” have leather uppers, and all four shoes have uppers that do not cover the wearer’s ankle.

The applicable subheading for the women’s shoes identified as “Style M817203” and “Style 64-1” will be 6403.59.9045, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with uppers of leather and outer soles of leather; which is not “sports footwear”; which does not cover the ankle; which is not of turned or welt stitched construction; for other persons. The rate of duty will be 10% ad valorem.

The applicable subheading for the women’s shoes identified as “Style 37-240” and “Style 64-2” will be 6405.90.9000, HTS, which provides for footwear, in which the upper’s external surface is predominately rubber or plastics; in which the external surface of the outer sole is not predominately rubber or plastics; in which there is a line of demarcation between the sole and the upper; and which is not disposable footwear designed for one time use. The rate of duty will be 12.5% 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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