US, Target Settle Customs Spat Over Girl's Ballet Shoes

The U.S and importer Target General Merchandise reached a settlement over the proper classification of girl's glitter/fabric ballet shoes, the parties said in a July 26 stipulation of dismissal. The Court of International Trade then order the case be dismissed without providing any details as to the settlement. Target launched its case in 2017, though the matter sat on the customs case management calendar for over four years. The ballet shoes were entered under Harmonized Tariff Schedule subheading 6402.99.41 as oxford height footwear of the slip-on type, dutiable at 12.5%, though CBP liquidated them under subheading 6402.99.49, dutiable at 37.5%. Target, via its October 2021 complaint, laid out its case for the shoes to be classified under this first subheading (Target General Merchandise v. U.S., CIT #17-00007).