The tariff classification of footwear parts from China

N279071 September 30, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Ms. Pat McKeldin Under Armour 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear parts from China Dear Ms. McKeldin. In your letter dated August 24, 2016, you requested a tariff classification ruling. Two samples of unformed footwear uppers were submitted and identified as style # UAPR-022 “UA Speedform Gemini 3 M’s” and “Speedform Velociti.” The samples will be returned. Both samples are unfinished, unformed, footwear uppers made from predominantly man-made textile material. They will be further processed, after importation, into below-the-ankle, lace-up, athletic shoes. The uppers have been minimally shaped at the toe and have rubber/plastics over the front of the toes for added reinforcement. The sides are unshaped and the bottoms are open except where the insoles are attached at the heels. The heels are completely shaped and include heel counters. Each style has an attached tongue. You provided an F.O.B. value of $16.88 per pair for both styles. The applicable subheading for style # UAPR-022 “UA Speedform Gemini 3 M’s” and “Speedform Velociti” will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of man-made fibers. The rate of duty will be 4.5 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division