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NY L86233

August 22, 2005

CLA-2-76:RR:NC:N1:113 L86233


TARIFF NO.: 7616.99.5090

Mr. Charles Hartill
Capital Transportation Customs Clearance Services, Inc. 167-18 146th Street
Jamaica, NY 11434

RE: The tariff classification of shoe taps from Brazil

Dear Mr. Hartill:

In your letter dated July 29, 2005, on behalf of Ballet Makers, Inc, you requested a tariff classification ruling.

The samples you submitted are a toe tap and a heel tap made of aluminum. The taps will be applied to shoes for tap dancing.

The applicable subheading for the taps will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The duty rate will be 2.5 percent ad valorem.

Articles classifiable under subheading 7616.99.5090, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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