CLA-2-64:OT:RR:NC:N2 247
Sandra Tremblay
Piga Group Inc.
107 Rue Langevin
Saint-Boniface G0X 2L0
Canada
RE: The tariff classification of workout footwear from Mexico
Dear Ms. Tremblay:
In your letter dated October 24, 2025, you requested a tariff classification ruling. Additional information
regarding material identity and construction was submitted via email. The sample submitted was examined
and will be returned.
You identify the imported article as “PigaLite,” and describe it as a pair of fabric foot wraps designed to
provide light compression and arch support during physical activities such as yoga, Pilates, barre, and
functional training. Examination of the product found it to be comprised of multiple layers of fabric. Thin
fabric, comprised of 85 percent polyester and 15 percent spandex (polyspandex), wraps around the foot
covering the vamp, sides, and part of the underfoot. It is secured to the outer sole in the front with a thong
between the toes and an elastic heel strap. A sewn-on separate piece of thicker knitted fabric, consisting of
80 percent polyester and 20 percent spandex, constitutes an outer sole for tariff purposes. Applied silicone
dots improve traction on smooth or studio floors.
You have suggested that the “PigaLite” should be classified under 6307.90.7500, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Other made-up articles, including dress
patterns: Other: Toys for pets, of textile materials.” We disagree. The PigaLite is a pair of textile footwraps
designed to provide light compression and arch support during physical activity. The PigaLite is not dog
toy. We assume you intended to cite subheading 6307.90.9891, HTSUS, which provides for “Other made up
articles, including dress patterns: Other: Other: Other: Other: Other.” However, we still disagree.
According to Section XI, Note 1(n) this section does not cover “footwear or parts of footwear, gaiters, or
leggings or similar articles of chapter 64.” Thus, classifying the article under 6307.90.9891 is not
appropriate. It will be classified elsewhere.
The applicable subheading for the ”PigaLite” brand Stability Grip Socks for Barefoot Activities will be
6405.20.9060, 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.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, 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. 9903.01.01, in addition to subheading 6405.20.9060,
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 9903.01.01. If your product is entered duty free as originating under the
USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheading 6405.20.9060, HTSUS.
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. At this time, products of Mexico are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.27, in addition to subheading 6405.20.9060, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division