The tariff classification of footwear from China

N070264 August 3, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.19.9031, 6402.99.9031 Ms. Kim Gurski Under Armour Tide Point – 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. Gurski: In your letter dated July 27, 2009 you requested a tariff classification ruling for two baseball shoes identified as Style # 1209990A “Twin Bill II” and Style # 1206178 “UA Clean-Up Turf.” Style # 1209990A is a men’s lace-up baseball shoe with replaceable baseball cleats attached to the outer sole. The outer sole and upper is rubber/plastics. The sidewalls of the outer sole overlap the upper by ¼” or more and substantially encircle the shoe. The shoe has a foxing or foxing-like band. The applicable subheading for Style # 1209990A will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair, for men. The rate of duty will be 9 percent ad valorem. Style # 1206178 is a men’s lace-up shoe with an outer sole and upper of rubber/plastics. The outer sole has numerous molded projections that are less than ¼” in length when measured from the surrounding sole material. In this regard, the shoe does not have, or have the provision for the attachment of, spikes, sprigs, cleats, stops, clips, bars or the like. The shoe is not “sports footwear” for classification purposes. The sidewalls of the outer sole overlap the upper by ¼” or more and substantially encircle the shoe. The shoe has a foxing or foxing-like band. The applicable subheading for Style # 1206178 will be 6402.99.9031, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: having a foxing or foxing-like band: valued over $12/pair: other: for men. The rate of duty will be 20 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