The tariff classification of martial arts footwear from Korea

N063197 June 5, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. John Torrenti LaJust Sports America, Inc. 224 Hawthorne Lane Orange, CT 06477 RE: The tariff classification of martial arts footwear from Korea Dear Mr. Torrenti: In your letter dated May 31, 2009 you requested a tariff classification ruling for an item identified as Electronic Foot Sensor Sock. The item is footwear, worn in martial arts (Taekwondo) competition, with outer soles and uppers of textile materials. The upper has “reflective material” which when striking sensor panels on a corresponding vest, registers a point electronically. The applicable subheading for the Electronic Foot Sensor Sock will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile material: other, other. 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 http://www.usitc.gov/tata/hts/. 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 Richard Foley at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division