CLA-2-64:K:TO:A3:D23 F89604

Mr. Kevin Maher
C-Air Customhouse Brokers
153-66 Rockaway Boulevard
Jamaica, NY 11434

RE: The tariff classification of a shoe from China.

Dear Mr. Maher:

In your letter dated July 17, 2000, your company requested a tariff classification of behalf of your client, Preger Wertentail.

You included a sample, no style name or number, which is described as a girl’s ballet slipper that has a 100% manmade upper with a leather sole. The manmade upper material is considered textile materials. The shoe will be imported from China. The sample is being returned as requested.

The applicable subheading for the shoes will be 6404.20.6080 Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of leather or composition leather; other; for other persons. The duty rate will be 37.5% ad valorem. 2

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.

Sincerely,

Susan T. Mitchell
Area Director
JFK Airport