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 footwear from Vietnam
Dear Ms. McKeldin:
In your letter dated October 20, 2016, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample identified as style # 1295961, UA Basher Mid part of the “Lifestyle” line is a boys, closed-toe/closed-heel, above-the-ankle, lace-up shoe with an outer sole of rubber or plastics. The external surface area of the upper (ESAU) is predominantly textile. The shoe is flexible, lightweight, and has an athletic appearance. You provided an F.O.B. value of $10.74 per pair.
The applicable subheading style # 1295961, UA Basher Mid will be 6404.11.8990, 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: tennis shoes, basketball shoes gym shoes, training shoes and the like: other: valued over $6.50 but not over $12 per pair: other: other. The rate of duty will be 90 cents per pair plus 20 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 https://hts.usitc.gov/current.
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 above, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division