CBP Ruling N304570 — The tariff classification of footwear from the Dominican Republic

Tariff classification

Headings: 6405

Product description

Your sample will be returned. The submitted sample, style # P328, is a woman’s, closed toe/closed heel, below the ankle, slip-on ballet dance shoe. The 100 percent satin textile upper is composed of 77 percent polyester and 23 percent cotton materials. The microfiber outer sole is 100 percent polyester textile material. The lining is 100 percent polyurethane. Each pair of dance shoes includes two elastic support rings and removable plastic shanks to insert inside the shoes. These give the wearer stability and the opportunity to adjust and customize the support. The ballet shoes, elastic support rings, and shanks are imported, packaged, and sold together as a set. The essential character of the set is the footwear.

CBP rationale

The applicable subheading for style # P328 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.

Full text

N304570 June 19, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Ms. Lisias Ransan Varnam Inc. 328 S. Military Trail Deerfield Beach, FL 33442 RE: The tariff classification of footwear from the Dominican Republic Dear Ms. Ransan: In your letter dated May 30, 2019, you requested a tariff classification ruling. Your sample will be returned. The submitted sample, style # P328, is a woman’s, closed toe/closed heel, below the ankle, slip-on ballet dance shoe. The 100 percent satin textile upper is composed of 77 percent polyester and 23 percent cotton materials. The microfiber outer sole is 100 percent polyester textile material. The lining is 100 percent polyurethane. Each pair of dance shoes includes two elastic support rings and removable plastic shanks to insert inside the shoes. These give the wearer stability and the opportunity to adjust and customize the support. The ballet shoes, elastic support rings, and shanks are imported, packaged, and sold together as a set. The essential character of the set is the footwear. The applicable subheading for style # P328 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 on World Wide Web at https://hts.usitc.gov/current. 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. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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