The tariff classification of ballet slippers from Brazil
Issued November 7, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.59.90, 6403.59.60
Headings: 6403
Product description
Samples of style #2020, in American women's size 9 1/2, and style #2025, in American women's size 10, were included with your request. Style #2020, "Romeo," is a black ballet slipper with a leather upper. The sole is of leather, and two additional oblong-shaped suede leather patches have been sewn under the forefoot and heel areas. The shoe features an elasticized topline cinch lace tie. Style #2025, "Juliet," is identical to style #2020, except that it is pink. According to your submission, style numbers 2020 and 2025 will both be imported in American women's sizes 7 to 10, that is, in American men's sizes 5 to 8. You further indicate that importations in American women's sizes 10.5 to 14, that is, in American men's sizes 8.5 to 12, will be designated by the alternative style numbers 2020A (also called "Romeo") and 2025A (also called "Juliet"). For the purposes of this ruling, we have assumed that style numbers 2020A and 2025A are identical to style numbers 2020 and 2025, respectively, except for size. This assumption may, however, be verified upon importation. In addition, you have stated that although the submitted samples have not been marked with their country of origin, the shoes produced for importation will be properly marked.
CBP rationale
The applicable subheading for style numbers 2020, "Romeo," and 2025, "Juliet," which cover sizes up to and including American men's size 8, will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather; which is other than sports footwear, footwear with uppers consisting of straps across the instep and around the big toe, footwear made on a base or platform of wood, or footwear incorporating a protective metal toe cap; which does not cover the ankle; which is other than turn or turned footwear or welt footwear; for other persons. The applicable subheading for style numbers 2020A, "Romeo," and 2025A, "Juliet," which cover American men's sizes 8 1/2 and above, will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather; which is other than sports footwear, footwear with uppers consisting of straps across the instep and around the big toe, footwear made on a base or platform of wood, or footwear incorporating a protective metal toe cap; which does not cover the ankle; which is other than turn or turned footwear or welt footwear; for men, youths and boys.
Full text
PD I86617 November 7, 2002 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6403.59.90; 6403.59.60 Mr. Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, NY 11434 RE: The tariff classification of ballet slippers from Brazil Dear Mr. Hartill: In your letter dated October 8, 2002 you requested a tariff classification ruling on four styles of ballet slippers. Samples of style #2020, in American women's size 9 1/2, and style #2025, in American women's size 10, were included with your request. Style #2020, "Romeo," is a black ballet slipper with a leather upper. The sole is of leather, and two additional oblong-shaped suede leather patches have been sewn under the forefoot and heel areas. The shoe features an elasticized topline cinch lace tie. Style #2025, "Juliet," is identical to style #2020, except that it is pink. According to your submission, style numbers 2020 and 2025 will both be imported in American women's sizes 7 to 10, that is, in American men's sizes 5 to 8. You further indicate that importations in American women's sizes 10.5 to 14, that is, in American men's sizes 8.5 to 12, will be designated by the alternative style numbers 2020A (also called "Romeo") and 2025A (also called "Juliet"). For the purposes of this ruling, we have assumed that style numbers 2020A and 2025A are identical to style numbers 2020 and 2025, respectively, except for size. This assumption may, however, be verified upon importation. In addition, you have stated that although the submitted samples have not been marked with their country of origin, the shoes produced for importation will be properly marked. The applicable subheading for style numbers 2020, "Romeo," and 2025, "Juliet," which cover sizes up to and including American men's size 8, will be 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather; which is other than sports footwear, footwear with uppers consisting of straps across the instep and around the big toe, footwear made on a base or platform of wood, or footwear incorporating a protective metal toe cap; which does not cover the ankle; which is other than turn or turned footwear or welt footwear; for other persons. The rate of duty will be 10 percent ad valorem. The applicable subheading for style numbers 2020A, "Romeo," and 2025A, "Juliet," which cover American men's sizes 8 1/2 and above, will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather; which is other than sports footwear, footwear with uppers consisting of straps across the instep and around the big toe, footwear made on a base or platform of wood, or footwear incorporating a protective metal toe cap; which does not cover the ankle; which is other than turn or turned footwear or welt footwear; for men, youths and boys. The rate of duty will be 8.5 percent 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 this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, New York
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