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 China
Dear Ms. McKeldin:
In your letter dated January 29, 2020, you requested a tariff classification ruling. In addition, you have submitted descriptive literature and detailed photographs via email.
Visual examination of the submitted photographs of style #3023639 UA Victory finds a man’s, closed-toe/closed-heel, below-the-ankle shoe. As per your measurements, the external surface area of the upper is predominantly made up of polyester textile material. The outer sole is made of rubber/plastics material. The shoe has a separately attached tongue and a lace closure system. The shoe has a foxing-like band and an overall general athletic appearance. It also features a toecap, a cushioned collar, and a heel pull-tab. You provided an F.O.B. value of $12.43 per pair.
The applicable subheading for style #3023639 UA Victory will be 6404.11.9020, 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 textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9020, 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 6404.11.9020, 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 the 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 stacey.kalkines.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division