CLA-2-64:OT:RR:NC:N2:247
Ms. Shanel Kenney
Ballet Makers Inc.
1 Campus Road
Totowa, NJ 07512
RE: The tariff classification of footwear from Thailand
Dear Ms. Kenney:
In your letters dated May 22, 2024, and June 20, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and samples of two styles of ballet shoes. The samples will not be returned, as requested.
The “Motion Ballet” style is a closed toe/closed heel, below-the-ankle, ballet shoe. The external surface area of the upper (esau) is predominantly polyester knitted material (74 percent polyester and 26 percent Spandex). It is secured to the foot with two sewn-on crossed elastic straps. You state that the outer sole, consisting of two sewn-on pieces, is made up of 100 percent non-vegetable textile material. You have provided an F.O.B. value of $9.00 per pair.
The “Lifeknit Ballet Sox- H074” is a closed toe/closed heel, below-the-ankle ballet shoe. The esau is textile material (75 percent nylon, 15 percent Lycra, and 10 percent Spandex). It is secured to the foot with two sewn-on crossed elastic straps. The outer sole consists of two 100 percent non-vegetable textile pieces that appear to be attached by adhesive. You have provided an F.O.B. value of $8.00 per pair.
The applicable subheading for the ballet shoes, styles “Motion Ballet” and “Lifeknit Ballet Sox- H074,” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: for women. The rate of duty will be 12.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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. If you have any questions regarding the ruling, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division