CLA-2-64:OT:RR:NC:N3:447
Mr. Pat McKeldin
Under Armour, Inc.
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of footwear from Indonesia
Dear Mr. McKeldin:
In your letter dated November 7, 2014, you requested a tariff classification ruling.
The submitted sample identified as style # 1266195A “UA M Elite Encounter,” is a men’s, below-the ankle, lace-up, athletic shoe with an outer sole of rubber or plastics. The leather upper is covered with polyurethane, but it’s still considered leather for classification purposes. The upper features small holes on the medial and lateral sides of the shoe. The shoe is lightweight with a flexible sole and does not incorporate a metal toe cap. It has a foxing or a foxing-like band and is not “protective.” You provided an F.O.B. value over $12/pair.
The applicable subheading for style # 1266195A “UA M Elite Encounter,” will be 6403.99.6040, 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: other footwear: other: other: other: other: for men, youths and boys: other: tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men: other. The rate of duty will be 8.5 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 Stacey Kalkines at: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division