CLA-2-64:OT:RR:NC:N3:447
Ms. Pat McKeldin
Under Armour
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of footwear from China
Dear Ms. Mckeldin:
In your letter dated June 24, 2016, you requested a tariff classification ruling. The submitted samples are identified as as style # 1301159 “Boy’s Infant Road Hugger” and style # 1301776 “Girls Infant Rivals SuperFlex.” The samples will be returned.
Style # 1301159 “Boy’s Infant Road Hugger” is a children’s, closed toe/closed heel, below-the-ankle, slip-on shoe, with outer soles of rubber or plastics molded onto the upper. The textile of the upper can be seen through small “V” shaped intersticies of a rubber/plastic overlay. The external surface area of the upper is considered rubber/plastics. The upper also features an elastic gore on either side of the foot, a textile pull tab over the vamp, edging around the topline, and a non-functional hook and loop closure at the heel. The shoe has a foxing like band. You provided an F.O.B. value of $9.01 per pair.
The applicable subheading for style # 1301159 “Boy’s Infant Road Hugger” will be 6402.99.8091, Harmonized Tariff Schedule of the United States, (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; footwear not having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; footwear not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals, or cold or inclement weather; valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 90 cents/pr. + 20 percent ad valorem.
Style style # 1301776 “Girls Infant Rivals SuperFlex” is a children’s closed toe/closed heel, below-the-ankle, slip-on shoe with a molded rubber or plastics outer sole. The ESAU is predominantly made of non-vegetable textile material. This style has a foxing-like band but is not protective. The shoe features a non-functional hook and loop closure at the heel. You provided an F.O.B value of $9.01 per pair.
The applicable subheading for style # 1301776 “Girls Infant Rivals SuperFlex” will be 6404.19.8990, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: other: valued over $6.50 but not over $12/pair: other: other. The rate of duty will be 90 cents/pair + 20 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 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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division