CLA-2-64:OT:RR:NC:N4:447

Ms. Kim Gurski
Under Armour, Inc.
Tide Point – 1020 Hull Street
Baltimore, MD 21230

RE: The tariff classification of footwear from China

Dear Ms. Gurski:

In your letter dated August 12, 2009 you requested a tariff classification ruling for two styles of women’s softball cleats identified as Style # 1206185A “UA Glyde II Women’s TPU” and Style 1206185A “UA Glyde II ST.”

The submitted samples are women’s size 7, below-the-ankle, lace-up cleated baseball/softball shoes. The outer soles and uppers are rubber/plastics. Both models have outer sole components that overlap the upper by ¼ inch or more and substantially encircle the shoes. In this regard, both styles have foxing or foxing-like bands.

The applicable subheading for Style # 1206185A “UA Glyde II Women’s TPU” and Style 1206185A “UA Glyde II ST.” will be 6402.19.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: valued over $12/pair, other. The rate of duty will be 9 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 http://www.usitc.gov/tata/hts/.

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 Richard Foley at (646) 733-3042.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division