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 February 21, 2023, you requested a tariff classification ruling. You have submitted descriptive literature and a sample of the item in question.
The submitted half-pair sample, identified as style # 302852A UA Forge 96 Golf is a woman’s, closed toe/closed heel, below-the-ankle, lace-up, golf shoe. The external surface area of the upper (esau) consists of leather, plastic, and textile. The esau is predominantly bovine leather materials. The shoe features a separately attached tongue and a cushioned collar. The rubber/plastics outer sole has small, spiked cleats. Most measure ¼ of inch. You state there is a foxing-like band and the F.O.B. value is over $12 per pair.
The applicable subheading for style # 302852A UA Forge 96 Golf will be 6403.19.5061, Harmonized Tariff Schedule of the United States (HTSUS), Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: sports footwear: other: for other persons: other: for women: other. The rate of duty will be free.
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