J81076 J8 Ruling Active

The tariff classification of a dance shoe from Brazil

Issued February 12, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.90.90

Headings: 6405

Product description

, of Totowa, New Jersey. You included a sample shoe, identified as the Chorus Silver & Gold style. You also included information about the shoe in your letter. This ruling is

CBP rationale

The applicable subheading for this shoe, identified as the Chorus Silver & Gold style, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other than footwear with uppers of leather or composition leather and other than footwear with uppers of textile materials, and other than disposable footwear, designed for one-time use.

Full text

PD J81076 February 12, 2003 CLA-2-64:CO:CH:JJB D10 J81076 CATEGORY: Classification TARIFF NO.: 6405.90.90 Charles G. Hartill, LCHB Capital Transportation 147-217 175th Street Jamaica, New York 11434 RE: The tariff classification of a dance shoe from Brazil Dear Mr. Hartill: In your letter dated February 3, 2003, you requested a classification ruling of a dance shoe from Brazil, on behalf of your client, Ballet Makers, Inc., of Totowa, New Jersey. You included a sample shoe, identified as the Chorus Silver & Gold style. You also included information about the shoe in your letter. This ruling is based on the information you provided in your letter. The sample is a women’s high heel shoe held to the foot with a buckle. You stated that this style shoe has a plastic upper and a leather sole. We note that the sample shoe is not marked with the country of origin, but you stated that the imported shoes will be marked with the country of origin. We also note that the sample shoe is marked with the name “Capezio”, but you stated that this registered trademark is licensed to your client. The sample shoe is being returned. The applicable subheading for this shoe, identified as the Chorus Silver & Gold style, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other than footwear with uppers of leather or composition leather and other than footwear with uppers of textile materials, and other than disposable footwear, designed for one-time use. The duty rate will be 12.5%. 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 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. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042. Sincerely, Robyn Dessaure Port Director

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →