CLA-2-64:OT:RR:NC:N3:447
Ms. Pat McKeldin
Under Armour
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of footwear from China. Dear Ms. McKeldin: In your letter dated February 26, 2015 you requested a tariff classification ruling. Style # 1264164A UA Deception Mid DT and Style # 1264166A UA Yard Mid ST, are men’s above the ankle lace-up baseball shoes. Style #1264160A UA Speedform Low is a men’s below the ankle lace up baseball shoe. All of the styles have an upper made from rubber/plastics upper and a thermoplastic polyurethane (TPU) molded outer sole that does not overlap the upper by ¼ of an inch or more and therefore does not constitute a foxing or a foxing-like band. The outer soles of all three styles feature a series of cleat-like rubber projections that are molded into and protrude ¼ of an inch from the surface. Style # 1264164A UA Deception Mid DT and Style #1264160A UA Speedform Low will be available in men’s sizes 7.5 through 16. Style # 1264166A UA Yard Mid ST will be available in men’s sizes 6.5 through 16. The applicable subheading for Style # 1264164A UA Deception Mid DT, Style # 1264166A UA Yard Mid ST, and Style #1264160A UA Speedform Low will be 6402.19.1520, HTSUS, which provides for other footwear with outer soles and uppers of rubber/plastics: sports footwear: 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. 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 [email protected]. Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division