CLA-2-64:K:TC:A4:D23 C83171
TARIFF NOS.: 6403.59.6060, 6403.59.9045
Mr. Charles G. Hartill
Charles G. Hartill, LCHB
147-27 175th Street
Jamaica, NY 11434
RE: The tariff classification of a shoe from Brazil.
Dear Mr. Hartill:
In your letter dated January 7, 1998 your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.
You included a sample, designated style TEKNIK II-201, and described it as a dance shoe that has a leather upper and a leather sole. The shoes will be imported from Brazil.
The applicable subheading for the shoe, sizes 8« and above, will be 6403.59.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for men, youths and boys; for men; other. The duty rate will be 8.5% ad valorem.
The applicable subheading for the shoe, sizes 8 and below, will be 6403.59.9045, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other footwear with outer soles of leather; other; other; for other persons; for women; other. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
John J. Martuge
Area Director
JFK Airport
Hadley/ml 02/03/98 s:\branch a\cst 244\c83171.nh
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Hadley Mitchell Losche DeRobertis Martuge