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NY L82009

January 26, 2005

CLA-2-64:RR:NC:SP:247 L82009


TARIFF NO.: 6404.20.40

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

RE: The tariff classification of footwear from Brazil

Dear Mr. Hartill:

In your letter dated January 13, 2005, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as a “ ballroom dance shoe” Style BR35S, is a women’s open-toe, closed heel shoe with a predominately textile material upper consisting of a textile back/heel area and several ¼-inch wide textile external surface area material straps decorated with a row of rhinestones in metal mounting studs. The shoe also has metal side buckle closures, a 2-inch high heel with a plastic heel lift and a leather outer sole. You have provided a laboratory report indicating that the component material by weight percentage breakdown for this shoe is a total of 21.5077% textile, 24.9979 plastic and rubber, 14.3128% paper, 25.1913% leather and 13.9902% metal. This submitted lab report has determined that the total percentage by weight of all the rubber, plastic and textile component materials present in this shoe equals 46.5056% of the total weight of the shoe. You also state that the shoe will be valued over $2.50 per pair.

The applicable subheading for the “ ballroom dance shoe” Style BR35S 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 (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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 646-733-3042.


Robert B. Swierupski

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