CLA-2-64:OT:RR:NC:N2:247
Ms. Pat McKeldin
Under Armour, Inc.
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of footwear from Vietnam
Dear Ms. McKeldin:
In your letter dated December 18, 2020, you requested a tariff classification ruling. You have submitted descriptive literature and samples for two styles of footwear.
Examination of the submitted sample of style #3025051 UA ALFA SLIDE finds a unisex, open-toe/open-heel, below-the-ankle, slide sandal. The external surface area of the upper consists of polyurethane rubber/plastics material with two polyester textile straps measuring approximately one inch wide. The strap nearest the toes is stationary while the strap nearest the ankle has a hook and loop closure. This closure is not necessary to secure the wearers foot. The outer sole is made of molded rubber/plastics material. The shoe has no foxing or foxing like band. The F.O.B. value is over $12 per pair.
The applicable subheading for unisex style #3025051 UA ALFA SLIDE will be 6402.99.4960, 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: other: footwear with open toes or open heels; other: other: for women. The rate of duty will be 37.5 percent ad valorem.
Style #3025042 UA FAT TIRE TRVL is a unisex closed toe/closed heel, below-the-ankle, lace-up shoe. It is said the footwear is used as after-sport recovery wear. The upper consists of predominantly textile materials and a rubber/plastic eye stay with textile loops. A continuous lace is threaded through the loops and can be tightened to improve the fit but does not secure the foot for athletic activity. The upper lacks support and does not have a separate tongue on a lower plane. The outer sole is comprised of inflexible TPU rubber or plastics with spaced, round nubs in contact with the ground. A removable bungee cord at the back of the heel is secured by hook and loop closures on either side of the heel. This cord serves as an accessory to give the wearer the option to attach the footwear to a backpack. Rubber/plastics accounts for more than 10 percent of the total weight of the shoe. There is no foxing or foxing like band and it is not protective. The F.O.B. value is $12 per pair.
The applicable subheading for unisex style #3025042 UA FAT TIRE TRVL will be 6404.19.3960, 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: footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other: other: other: for women. The rate of duty will be 37.5 percent ad valorem.
Please note the submitted samples do 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 Stacey Kalkines at stacey.kalkines.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division