CLA-2-64:OT:RR:NC:N4:447
Ms. Kim Gurski
Under Armour, Inc.
Tide Point
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of footwear from China and Korea
Dear Ms. Gurski:
In your letter dated September 23, 2010 you requested a tariff classification ruling for four half-pair athletic shoes.
This ruling is being issued based upon the accuracy of your statements and the “Footwear Measurement Worksheets” provided by you regarding the percentage measurements of the component materials used to manufacture these shoes. This information may be verified at the time of importation.
The submitted sample identified as style #1220967A “Micro G Rocket,” is described by you as a men’s basketball shoe with an outer sole of rubber/plastics. The upper is composed predominately of rubber, having percentage measurements provided by you of 83.77% rubber, 12.16% textile and 4.07% other. The textile portion of the upper is a separate component that is stitched into the rear of the shoe, extends upward above its sides and covers the ankle. This component has two eyelets on each side for the shoe laces to pass through. The F.O.B. value is over $12.00/pair.
The applicable subheading for style #1220967A “Micro G Rocket,” men’s basketball shoe will be 6402.91.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; 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 submitted sample identified as style #1221031A “UA Impulse,” is described by you as a men’s running shoe with an outer sole composed of rubber/plastics. The upper is composed predominately of rubber, having percentage measurements provided by you of 64.07% rubber and 35.93% textile. You provided an F.O.B. value over $12.00/pair.
The applicable subheading for style #1221031A “UA Impulse,” men’s running shoe will be 6402.99.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; 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 submitted samples identified as style #1223212A “UA Reign” and style #1225326A “Chase GS,” are described by you as a women’s and youth grade school (presumably girl’s from its appearance) running shoe, respectively, with outer soles composed of rubber/plastics. The uppers are composed predominately of textile material, having percentage measurements provided by you of 81.63% textile and 18.37% rubber and 94.22% textile and 5.78% rubber, respectively. You provided an F.O.B. value over $12.00/pair for each shoe.
The applicable subheading for style #1223212A “UA Reign” and style #1225326A “Chase GS,” will be 6404.11.90, HTSUS, respectively, 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/pair. The rate of duty will be 20 percent ad valorem for each shoe.
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division