Step 1Toast the hazelnuts on a rimmed baking sheet in a 400-degree oven until they smell toasty, about 10 minutes. Remove from the oven and immediately cover with a damp kitchen towel. Let stand 10 minutes, then wrap the hazelnuts in the towel and rub to remove as much of the papery skin as possible. Chop coarsely; you should have about one-fourth cup
Step 2Meanwhile, combine the vinegar, one-half teaspoon salt and shallots in a small bowl and let stand 10 minutes to let the shallots soften. Whisk in the hazelnut and vegetable oil.
Step 3Combine the hazelnuts and butter lettuce in a large bowl. Pour over just enough of the dressing to moisten lightly, tossing gently. Season to taste with more salt if necessary. Arrange the lettuce on a platter in a low mound.
Step 4Add the tangerines to the same work bowl and toss to coat lightly with any vinaigrette remaining in the bowl. Scatter the tangerines over the top of the lettuce. Scatter the crumbled goat cheese over the top and serve immediately.