CLA-2-64:K:TC:A3:D23 D87470

Mr. Charles G. Hartill
Charles G. Hartill, LCHB
147-217 175th Street
Jamaica, NY 11434

RE: The tariff classification of a shoe from Thailand.

Dear Mr. Hartill:

In your letter dated January 28, 1999, your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.

You included a sample, style number 700, and described it as a woman?s dance shoe with an outer sole and upper of leather. The shoes will be imported from Thailand.

The applicable subheading for the shoe will be 6403.59.9045, Harmonized Tariff Schedule of the United States, 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