CLA-2-64:OT:RR:NC:N2:247
Ms. Pat McKeldin
Under Armour Inc.
1020 Hull Street
Baltimore, MD 21230
RE: The tariff classification of footwear China
Dear Ms. McKeldin:
In your letter dated August 1, 2023, you requested a tariff classification ruling. You have submitted descriptive literature, external surface area of the upper (esau) measurements, and samples. The samples will be returned.
Style # 3027694A GGS Outhustle 2 Slip is a girl’s, closed toe/closed heel, slip-on shoe with a foxing-like-band, and a rubber/plastic outer sole. According to the measurements provided, the esau is predominantly rubber or plastics (“synthetic”) and the remaining balance is textile materials. You inquired if the pull tab at the back of the ankle and the textile straps on top of the foot are included in the esau measurements. The shoe does not have a separately attached tongue. Therefore, the material under the straps is on the same plane as the rest of the upper and is included in the esau. The straps and the pull tabs, which are above the plane of the upper, are considered accessories and reinforcements and are not included in the esau measurements.
The applicable subheading for Style # 3027694A GGS Outhustle 2 Slip will be 6402.99.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; other: valued over $12/pair: other: other. The rate of duty will be 20 percent ad valorem.
Style # 3026330A UA Blur Smoke 2.0 MC is a man’s, closed toe/closed heel, American football shoe. The shoe does not cover the ankle. The esau is predominantly textile and the remaining balance is rubber or plastics. The esau includes the sides and top of the foot, as well as any material visible above it. The molded rubber/plastics outer sole features a hard cleated bottom. The cleats measure more than ¼ inch in length. The laces are necessary to secure the shoe to the foot during its intended use and must be opened to be removed. You asked if the pull tab at the back of the ankle, on top of the foot, and the logo are included in the esau measurements. The pull tabs are considered accessories and reinforcements and not included in the esau measurements. In this instance, the logo appears to be incorporated into the rubber or plastics of the upper and is included. If the logo were free-standing (floating) and not providing any strength or support to the upper, it would be disregarded. You have provided an F.O.B. value of over $12 per pair.
The applicable subheading for style # 3026330A UA Blur Smoke 2.0 MC will be 6404.11.9020, 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 $12.00/pair: for men: other. The rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6402.99.9095 and 6404.11.9020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6402.99.9095 and 6404.11.9020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division