CLA-2-95:OT:RR:NC:N4:424
Timothy Byrnes
Corporation Jet Worldwide
2672 Sabourin
Saint Laurent, Quebec
Canada, H4S-1M2
RE: The tariff classification of ballet barres from Canada
Dear Mr. Byrnes:
In your letter submitted on April 28, 2025, you requested a tariff classification ruling on behalf of your client
EnPointe Enterprises.
Photographs and a description of the “StudioBarre™ Aluminum Base with Wood Horizontal Barres,” were
submitted with your request.
The item under consideration consists of a 12-foot freestanding, wood and aluminum, double ballet barre
with a center support pole. The barre heights are 42.5” and 31.5” respectively. A ballet barre is a horizontal
handrail used by dancers as a point of support during the preliminary exercises (“barre work”) that are an
essential part of ballet training. During a barre workout, the barre is used to stretch and find balance
incorporating the elements of Pilates, interval training, yoga, and strength training.
The applicable subheading for the “StudioBarre™ Aluminum Base with Wood Horizontal Barres” will be
9506.91.0030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Articles and
equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; parts and
accessories thereof: Other: Articles and equipment for general physical exercise, gymnastics or athletics;
parts and accessories thereof...Other.” The rate of duty will be 4.6% ad valorem.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 9506.91.0030, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10.? If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 9506.91.0030, HTSUS.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products.? Additional duties for derivative aluminum products of 25 percent are reflected in
Chapter 99, headings 9903.85.04 and 9903.85.07.? Products provided by heading 9903.85.08 will be subject
to a duty of 25 percent upon the value of the aluminum content.? At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.85.08, in addition to subheading
9506.91.0030, HTSUS.? Derivative aluminum articles processed in another country from aluminum articles
that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the
additional ad valorem duties.
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.
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 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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division