The tariff classification of athletic footwear from Vietnam

N361892 June 29, 2026 CLA-2-64:OT:RR:NC:N2 247 CATEGORY: Classification TARIFF NO.: 6402.99.9005 Andrea Loftus Under Armour, Inc. 2601 Port Covington Dr. Baltimore, MD 21230 RE: The tariff classification of athletic footwear from Vietnam Dear Ms. Loftus: In your letter dated May 29, 2026, you requested a tariff classification ruling. Two styles of athletic footwear submitted with your request were examined and will be returned as requested. Style # 6018774A-BR UA Pulse Storm is a below-the-ankle, unisex, athletic shoe. This style has a unique upper in that there are two forms of functional closures; an elastic lace over a separate tongue, and a slide fastener closure over the lace closure. The external surface area of the upper (esau) is made up of textile with 3D printed rubber/plastic overlays and dots. The rubber/plastic on either side of the slide fastener and the wide rubber/plastic overlays, together with the connected rubber/plastic dots, makes up the majority of the esau. The widely spaced small dots are considered accessories or reinforcements and not included in the esau calculation. The rubber/plastic traction outer sole is molded over the upper material by ¼ inches for the majority of the perimeter and is considered a foxing-like band. This style is valued at more than $12 per pair. Style # 6011642A-BR UA Pulse is a man’s below-the-ankle athletic shoe with a lace-up closure. The esau consists of rubber/plastics and textile. The majority of the esau is made up of 3D printed rubber/plastic eye stays, overlays and fine lines. The rubber/plastics traction outer sole covers the upper material by ¼ inches for the majority of the perimeter and is considered a foxing-like band. This style is valued at more than $12 per pair. You suggested Style # 6011642A-BR UA Pulse, the man’s athletic shoe is classified under subheading 6404.11.9020, Harmonized Tariff Schedule of the United States, (HTSUS), the provision for footwear with uppers of textile. The exposed textile areas between the crossed rubber/plastic lines that are smaller than a collar button are considered “filled-in” and counted as rubber/plastics for esau calculations. Therefore, this style will be classified elsewhere. The applicable subheading for Style # 6018774A-BR UA Pulse Storm and Style # 6011642A-BR UA Pulse will be 6402.99.9005, HTSUS, which provides for Other footwear with outer soles and uppers of rubber/plastics: Other footwear: Other: Other: Other: Other: Valued over $12/pair: Tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division