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 Vietnam
Dear Ms. McKeldin:
In your letter dated December 13, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and a sample of the item in question. Additional information was provided via email.
The submitted half-pair sample, identified as style # 30277237A UA Shadow Turf 2.0 is a unisex, closed toe/closed heel, below-the-ankle, lace-up, soccer shoe. The external surface area of the upper consists of 100 percent rubber or plastics. The rubber outer sole features a series of molded V-shaped, cleat-like, projections throughout, with the vast majority measuring less than ¼ of an inch from its base. You state there is no foxing-like band. The F.O.B. value is over $12 per pair. This footwear is not considered a sports shoe.
The applicable subheading for style # 30277237A UA Shadow Turf 2.0 will be 6402.99.3115, Harmonized Tariff Schedule of the United States (HTSUS), 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: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division N329836
CLA-2-64:OT:RR:NC:N2:247
Mr. Pat McKeldin
Under Armour
1020 Hull Street
Baltimore, MD 21230
RE:The tariff classification of footwear Vietnam
Dear Mr. McKeldin:
In your letter dated December 13, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, and a sample of the item in question. Additional country of import information was provided via email.
The submitted half-pair sample, identified as style # 30277237A UA Shadow Turf 2.0 is a unisex, closed toe/closed heel, below-the-ankle, lace-up, soccer shoe. The external surface area of the upper consists of 100 percent rubber or plastics. The rubber outer sole features a series of molded V-shaped, cleat-like, projections throughout. The vast majority measure less ¼ of an inch from, its base. You state there is no foxing-like band. The F.O.B. value is over $12 per pair. This footwear is not considered a sports shoe.
The applicable subheading for the style # 30277237A UA Shadow Turf 2.0 will be 6402.99.3115, Harmonized Tariff Schedule of the United States (HTSUS), 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: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division