The tariff classification of footwear from China

N262365 March 24, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.19.1520; 6402.19.9031 Mr. Pat McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230. RE: The tariff classification of footwear from China Dear Mr. McKeldin: In your letter dated February 25, 2015, you requested a tariff classification ruling. The submitted samples identified as style numbers 1269721A, “UA Nitro Low MC,” 1269717A “UA Nitro Mid D,” 1269640A, “UA C1N MC,” and 1269740A, “UA Fierce MC” are men’s lace-up football shoes with outer soles of rubber or plastics. The outer soles feature widely spaced cleat-like studs that protrude at least one-quarter of an inch from their surface, thereby making every day walking impractical. All styles have no foxing or foxing-like bands. We assume the F.O.B. values are over $12 per pair. Style numbers 1269721A, “UA Nitro Low MC,” and 1269717A, “UA Nitro Mid D,” are below-the-ankle football cleats having uppers of which over 90 percent of the external surface area is rubber or plastics. They feature a textile piece of material encircling the foot and ankle attached by a loop at the back. Style # 1269717A has a hook and loop closure strap at the top of the laces. The applicable subheading for style numbers 1269721A, “UA Nitro Low MC,” and 1269717A “UA Nitro Mid D,” will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective; other: for men. The rate of duty will be 5.1 percent ad valorem. Style #1269740A “UA Fierce MC” has an upper which is a predominantly rubber or plastics but less than 90 percent. The remaining material around the ankle is ANAFOAM which is an EVA foam and textile mesh molded together to anatomically fit essential pressure points. The applicable subheading for style # 1269740A, “UA Fierce MC” will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and the outer soles external surface is predominately rubber and/or plastics; which is "sports footwear"; in which the upper’s external surface area does not measure over 90 percent rubber or plastics (including accessories or reinforcements); and which is valued over $12 per pair: for men. The rate of duty will be 9 percent ad valorem. For style #1269640A “UA C1N MC,” we need additional information before we can make a classification determination. Please provide the identity and the external surface area measurements, by percentage, for all component materials comprising the upper of the sample, including any accessories or reinforcements. Please take into account the textile material above the ankle. 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division