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 China
Dear Ms. McKeldin:
In your letter dated July 21, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, measurements, and a sample of the item in question.
The submitted half-pair sample, identified as style # 3027304A UA HIGHLIGHT MC INTLKNT, is a man’s, closed toe/closed heel, below the ankle, American football shoe. The external surface area of the upper (esau) consists of approximately 55 percent rubber or plastics and the remaining balance is textile materials. The esau includes all visible material including the sides and top of the foot. This style does not have a separate tongue and the eyelet stays and laces are considered accessories and reinforcements. The laces are necessary to secure the shoe to the foot for its intended use as sports footwear. Additionally, the laces need to be untied to remove the shoe after use. The hard, molded rubber/plastics outer sole features spaced cleats, each measuring more than ¼ inches tall. You have provided an F.O.B. value of over $12 per pair.
The applicable subheading for style # 3027304A UA HIGHLIGHT MC INTLKNT will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other footwear with outer soles and uppers of rubber or plastics: Sports footwear: Other: Other: Valued over $12/pair: For men. The rate of duty will be 9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.19.9031, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6402.19.9031, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division