The tariff classification of footwear from China

N270107 November 16, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.91.9005 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 October 16, 2015, you requested a tariff classification ruling. The sample will be returned with your ruling request. The submitted sample, identified as style # 1258143 “Clutchfit Drive 2,” is a men’s, closed toe/closed heel, above-the-ankle, lightweight, lace-up, basketball shoe with an outer sole of rubber or plastics. The external surface of the upper is made up of rubber or plastics and textile with the rubber/plastics predominating. You provided an F.O.B. value of over $12 per pair. The applicable subheading for style # 1258143 “Clutchfit Drive 2” will be 6402.91.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: other: footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; valued over $12.00/pair: tennis shoes, basketball shoes, training shoes and the like. 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 Stacey Kalkines at: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division