CLA-2-64:OT:RR:NC:N2 247
Shanel Kenney
Capezio
1 Campus Road
Totowa, NJ 07512
RE: The tariff classification of footwear from Thailand
Dear Ms. Kenney:
In your letter dated April 10, 2025, you requested a tariff classification ruling. The sample submitted with
your request was examined and disposed of.
The merchandise, identified as MOT200 Motion Jazz Shoe, is a woman’s, below the ankle, closed toe, closed
heel, slip-on, dance shoe. The snug fitting upper consists of knitted textile (74 percent polyester and 26
percent spandex). The two-piece outer sole consists of rubber/plastics. Textile micro-suede is glued and
sewn around the thin outer sole pieces to secure them to the sock upper, and to reinforce the front of the toes.
Rubber/plastics supports the heel and overlaps it on the lateral and medial sides. The weight of the rubber or
plastics components make up ten percent or more of the total weight of the shoe.
The applicable subheading for the MOT200 Motion Jazz Shoe will be 6404.19.3960, HTSUS, which
provides for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile
materials: Footwear with outer soles of rubber or plastics: Other: Footwear of the slip-on type, that is held to
the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading
6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or
plastics applied or molded at the sole and overlapping the upper: Other: Other: Other: For women. The rate
of duty will be 37.5 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 6404.19.3960, HTSUS, listed above.
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/.
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 of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that 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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division