CLA-2-64:OT:RR:NC:N3:447
Ms. Pat McKeldin
Under Armour, Inc
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of baseball cleats from China and Vietnam
Dear Ms. McKeldin:
In your letter dated January 7, 2016, you requested a tariff classification ruling. The submitted samples will be returned with your request.
Styles 1278754 “UA Leadoff Low RM Jr,” made in Vietnam, and 1278805 “UA Deception Low DT,” made in China, are below-the-ankle lace-up baseball shoes. Both styles have uppers made from rubber/plastics and thermoplastic polyurethane (TPU) molded outer soles. Style 1278805 “UA Deception Low DT,” for men, has an outer sole that does not overlap the upper by ¼ of an inch or more and therefore does not have a foxing or a foxing-like band. This style has widely-spaced metal cleats. Style 1278754 “UA Leadoff Low RM Jr,” for boys, does have a foxing-like band and has an outer sole that features a series of cleat-like rubber projections that are molded into and protrude ¼ of an inch from the surface. Both styles are valued over $12 per pair.
The applicable subheading for the man’s style 1278805 “UA Deception Low DT” 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/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: for men. The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for boy’s style 1278754 “UA Leadoff Low RM Jr” will be 6402.19.9061, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair: other. The general rate of duty will be 9 percent ad valorem.
Please note the submitted samples do not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division