CLA-2-64:OT:RR:NC:SP:247
Ms. Kim Gurski
Under Armour Inc.
Tide Point 1020 Hill Street
Baltimore, MD 21230
RE: The tariff classification of footwear from China
Dear Ms.Gurski:
In your letter dated August 29, 2008 you requested a tariff classification ruling for two shoe styles, identified as a men’s football shoe and a women’s softball shoe.
Style # 1097054-A (UA Radar) is described as a women’s lace-up softball shoe with molded cleats. The shoe has multiple protrusions molded into the rubber/plastics outer sole. These protrusions project approximately ½-inch 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 shoe has an upper assembled by stitching, with the external surface area materials of the upper being over 90% of rubber/plastic. The molded rubber/plastic outsole has a partial sidewall that overlaps the upper around the back and the sides of the heel, but no measurable overlap of the upper exists around the entire front 60 percent of the shoe’s lower perimeter. We do not consider the shoe to have a foxing-like band.
Style # 1099077-A (UA Fierce) is described as a men’s lace up American football shoe that has a molded rubber/plastic outer sole with numerous detachable metal tipped plastic cleats. The shoe has an upper assembled by stitching, with the external surface area materials of the upper being over 90% of rubber/plastics. The molded outer sole has a sidewall that overlaps the upper by at least ¼-inch or more and is a foxing or foxing-like band. Although you have not provided a value for this shoe, we will assume for the purposes of this ruling that the value will be over $12 per pair.
The applicable subheading for the softball shoe, Style # 1097054-A (UA Radar), will be 6402.19.1541, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers predominantly of rubber/plastics; which is “sports footwear”; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); which does not have a foxing or foxing-like band; and which is not protective against water, oil, grease or cold or inclement weather…for women. The rate of duty will be 5.1% ad valorem.
The applicable subheading for the American football shoe, Style # 1099077-A (UA Fierce), will be 6402.19.9031, HTSUS, which provides for footwear with outer soles and uppers predominantly of rubber/plastics; which is “sports footwear”; in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or foxing-like band; and which is valued over $12 per pair…for men. The rate of duty will be 9% 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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division