CLA-2-64:RR:SP:247
Ms. Kim Gurski
Under Armour Inc.
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of footwear from China.
Dear Ms. Gurski:
In your letter dated August 22, 2008, you requested a tariff classification ruling for four styles of football and soccer shoes.
Style # 1205759-A (UA Dominate Classic MD) is a lace-up soccer shoe with molded cleats. You state that external surface area of the upper is predominantly leather. The outer sole is rubber/plastics. Although you state the shoe is for men, this type of footwear is commonly worn by both sexes and therefore “unisex” for classification purposes.
The applicable subheading for Style # 1205759-A (UA Dominate Classic MD) will be 6403.19.7061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of predominantly rubber and/or plastics and uppers of predominantly leather: sports footwear: other: for other persons: other. The rate of duty will be Free.
Style # 1205761-A (UA Create Pro) is a lace-up soccer shoe with molded cleats. The outer sole and upper are predominantly rubber/plastics.
The applicable subheading for Style # 1205761-A (UA Create Pro) will be 6402.19.1520, HTSUS. which provides for footwear with outer soles and uppers of predominantly rubber/plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber/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 # 1206060-A (UA Cane Low) is a lace-up football shoe with molded cleats. The outer sole is rubber/plastics. The upper is composed of rubber/plastics and textile material with an external surface area of predominantly rubber/plastics. Although you have not provided a value for this style, we will assume for the purposes of this ruling that the value is over $12/pair.
The applicable subheading for Style # 1206060-A (UA Cane Low) will be 6402.19.9031, HTSUS, which provides for footwear with outer soles and uppers of predominantly rubber/plastics: sports footwear: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber/plastics: other: valued over $12/pair, for men. The rate of duty will be 9 percent ad valorem.
Style # 1099052-A (UA Combat Mid ATV) is a lace-up football shoe with multiple protrusions molded into the rubber/plastics outer sole. These protrusions project ¼” from the surrounding sole material and are sharp or pointed. They provide traction during outdoor sporting events and therefore make everyday walking in such footwear impractical. In this regard they are spikes, sprigs, cleats, stops, clips, bars or the like. The molded outer sole has a sidewall that overlaps the upper by 1/4” and is a foxing or foxing-like band. The upper is composed of rubber/plastics and textile material with an external surface area of predominantly rubber/plastics. Although you have not provided a value for this style, we will assume for the purposes of this ruling that the value is over $12/pair.
The applicable subheading for Style # 1099052-A (UA Combat Mid ATV) will be 6402.19.9031, HTSUS, which provides for footwear with outer soles and uppers of predominantly rubber/plastics: sports footwear: other: having a foxing or foxing-like band: other: valued over $12/pair, for men. The rate of duty will be 9 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/.
It is the opinion of this office that the submitted samples are not legally marked with the country of origin. Although the country of origin appears on a size label on the inside of the tongue, this label is far down inside the shoe where it is inconspicuous to the ultimate purchaser during casual handling. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division