The tariff classification of footwear from China

N310670 April 8, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020: 9903.88.15 Ms. Pat McKeldin Under Amour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. McKeldin: In your letter dated February 25, 2020, you requested a tariff classification ruling. Photographs and descriptive literature were submitted with your ruling. The submitted photographs of style #3022193 UA Spotlight show a man’s, closed-toe/closed-heel, above the ankle, lightweight, cleated, football shoe. The external surface area of the upper is predominantly polyester textile materials. The outer sole is made from rubber or plastics with large, widely spaced cleats that measure over ¼ inch in height. The shoe has functional laces that are necessary to secure the shoe to the foot. The insole is cushioned and designed for shock absorption. The toe box and heel unit are reinforced with TPU. You provided an F.O.B. value of $47.97 per pair. The applicable subheading for style #3022193 UA Spotlight will be 6404.11.9020. Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6404.11.9020, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division