CLA-2-64:K:TO:A3:D23
TARIFF NOS.: 6403.59.6060; 6403.59.9045
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 September 23, 1999, your company requested a tariff classification ruling on behalf of your client, Ballet Makers, Inc.
You included a sample style 440L and described it as a dance shoe with an outer sole and an upper of leather. The shoe is a man’s shoe and will be imported from Thailand.
The applicable subheading for the shoe, size 8 1/2 and larger, 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, size 8 and smaller, 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 (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
Acting Area Director
JFK Airport