CLA-2-64:OT:RR:NC:N4:447
Mr. Pat McKeldin
Under Armour, Inc. 1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of footwear from China. Dear Mr. McKeldin: In your letter dated December 13, 2012 you requested a tariff classification for two football shoes. The submitted samples identified as style #’s 1237800 and 1241681 “UA Spine Fierce” and “UA Micro G Renegade” respectively, are men’s size 8-16 lace-up football shoes with rubber or plastics outer soles and uppers that cover the ankle. Each shoe has a hook and loop closure strap at the top line (an accessory or reinforcement) and does not have a foxing or foxing-like band. The outer soles feature widely spaced cleat-like studs that protrude at least one-quarter of an inch from their surface, thereby making everyday walking impractical. The applicable subheading for style #’s 1237800 and 1241681 “UA Spine Fierce” and “UA Micro G Renegade” respectively, will be 6402.19.1520, 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: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective; other: for men. The rate of duty will be 5.1 percent ad valorem. 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 646-733-3042. Sincerely,
Thomas J.Russo
Director
National Commodity Specialist Division