The tariff classification of footwear from China

N248470 January 2, 2014 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6403.99.9065 Pat McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. McKeldin: In your letter dated November 27, 2013, you requested a tariff classification ruling. The samples submitted with your request were examined and are being returned. Style no. 1252497A is a man’s, below-the-ankle, rubber or plastic (EVA) injected molded shoe, with evenly spaced openings throughout. It is designed for athletes to use post-workout for relaxation and recovery with an inserted molded rubber/plastic insole for cushioning and support. It is available in sizes 8 to 16 and valued at over $12 per pair. Style no. 1252501AUA M Clutchfit SL is a man’s open toe/open heel “slide” shoe. The upper consists of rubber or plastics with numerous small openings over the vamp exposing a textile liner. Each opening is smaller than a collar button therefor the constituent material of the upper is considered rubber/plastics. It has a molded rubber or plastics inner sole and outer sole unit. Style no. 1252536A W North Shore LTH T is a woman’s sandal with an open toe and open heel. The V-shaped upper consists of stitched layers of leather and decorated with metallic/foil “scales.” The outer sole unit consists of a molded rubber/plastic outer sole and a leather-covered, foamed rubber/plastic inner sole. It is available in sizes 5 to 12 and is valued over $10 per pair. The applicable subheading for style no. 1252497A and style no. 1252501AUA M Clutchfit SL will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: for men: other. The rate of duty will be 6% ad valorem. The applicable subheading for style no. 1252536A W North Shore LTH T will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: not covering the ankle; other: other: other: for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% 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 Stacey Kalkines at (646) 733-3042. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division