CLA-2-64:OT:RR:NC:N3:447
Ms. Pat McKeldin
Under Armour Inc.
2601 Port Covington Drive
Baltimore, MD 21230
RE: The tariff classification of footwear from China and Indonesia
Dear Ms. McKeldin:
In your letter dated January 7, 2106, received by this office on February 1, 2016, you requested a tariff classification ruling.
You submitted 4 samples of footwear. Style # 1285418 UA Women’s Street Precision Mid Relaxed, is a woman’s closed toe, closed heel, above-the-ankle, lace-up, athletic shoe. The upper is made predominately from textile material. The upper features a rubber or plastics Under Armour logo on the lateral side and small breathable holes. The medial side of the shoe has a narrow textile ribbon that passes through cut-outs and extends up to create looped eyelets. The vamp also features small breathable holes. You provided the external surface area of the upper measurements as approximately 93 percent textile material and 7 percent synthetic (rubber or plastics). It has a rubber or plastics outer sole with grooves and a foxing-like band. It will be available in women’s sizes 5 through 11. Via email you have stated the shoe is valued over $12/pair. It will be made in China.
Style # 1288530 UA Girl’s Grade School Precision Sport Low, is a girl’s closed toe, closed heel, below-the-ankle, lace-up, athletic shoe. The upper is made from predominately textile material. Sewn onto the majority of the heel is a rubber or plastics overlay with a textile pull tab. The lateral side of the shoe has a small rubber or plastics Under Amour logo in a contrasting color. You provided the external surface area of the upper measurements as approximately 80 percent textile and 20 percent synthetic (rubber or plastics). The shoe has a rubber or plastics outer sole with grooves and a foxing-like band. This shoe will be available in girl’s sizes 3 through 7. Via email you have stated the shoe is valued over $12/pair. It will be made in China.
Style # 1293180 UA Girl’s Grade School Precision Low Iridescent, is a girl’s closed toe, closed heel, below-the-ankle, lace-up, athletic shoe. The upper is made predominately from textile material. The upper features a rubber or plastics Under Armour logo on the lateral side and small vent holes. The medial side of the shoe has a narrow textile ribbon that passes through cut-outs and extends up to create looped eyelets. The vamp also features small vent holes. It has a rubber or plastics toe box. The external surface area of the upper is stated to be approximately 93 percent textile material and 7 percent synthetic (rubber or plastics). It has a rubber or plastics outer sole with grooves and a foxing-like band. It will be available in girl’s shoe sizes 3 through 7. Via email you have stated the shoe is valued over $12/pair. This shoe will be made in Indonesia.
Style # 12585809 UA Women’s Street Precision Slip On, is a woman’s closed toe, closed heel, below-the-ankle, slip-on, casual shoe. The upper is made predominately from textile material. You provided an external surface area breakdown of the upper of approximately 96 percent textile and 4 synthetic (rubber/plastic). The back heel has a textile printed pull-on tab. A strip of fabric with the Under Armour Logo and the word Under wraps around the heel and topline of the shoe. Another strip of fabric with the word Armour is passes across the instep portion of the upper. The shoe has a rubber or plastics outer sole and a foxing-like band. Via email you have stated the shoe is valued over $12/pair. It will be made in China.
The applicable subheading for Style # 1285418 UA Women’s Street Precision Mid Relaxed will be 6404.11.9050, 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 textile materials: footwear with outer soles of rubber or plastics: sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair… for women: other. The duty rate will be 20 percent ad valorem.
The applicable subheading for Style # 1288530 UA Girl’s Grade School Precision Sport Low and Style # 1293180 UA Girl’s Grade School Precision Low Iridescent will be 6404.11.9080, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: other: other. The rate of duty will be 20% ad valorem.
The applicable subheading for Style # 12585809 UA Women’s Street Precision Slip On will be 6404.19.9060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer sloes of rubber or plastics: other: other: valued over $12/pair: for women. 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 Stacey Kalkines at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division