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 May 12, 2023, you requested a tariff classification ruling. You have submitted descriptive literature and two samples.
The submitted half-pair samples of and Style # 3024921A UA HOVR™ Summit Fat Tire Delta and Style # 30222945A UA HOVR™ Summit Fat Tire Cuff are unisex, closed toe/closed heel, below-the-ankle, athletic shoes. Both styles possess a cord and toggle lacing system, rubber or plastics Michelin Wild Gripper outsoles that have small round lugs for traction, foxing-like bands, and F.O.B. values over $12 per pair. Suede leather occupies most of the external surface area of the upper (esau) of Style #3024921A UA HOVR™ Summit Fat Tire Delta. It will be retail packaged with an optional removable gaiter made from textile covered neoprene that covers the ankle and part of the upper of the footwear. It is secured to the footwear by a slide fastener near the topline. Textile is constituent material of the upper of Style # 30222945A UA HOVR™ Summit Fat Tire Cuff. This style is packaged with a removable cuff that is secured in front of the ankle with a hook and loop closure and is secured to the footwear via a slide fastener near the topline. The optional gaiters and footwear are considered composite goods as per Explanatory Note IX to GRI 3(b). Both styles will be classified according to the components providing the essential character of the goods. For these styles, it will be the footwear.
The applicable subheading for the Style # 3024921A UA HOVR™ Summit Fat Tire Delta will be 6403.99.9031, 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 leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: tennis shoes, basketball shoes, and the like, for women: other. The rate of duty will be 10 percent ad valorem.
The applicable subheading of Style # 30222945A UA HOVR™ Summit FT Cuff will be 6404.11.9050, 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: for women: 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 6403.99.9031 and 6404.11.9050, 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 6403.99.9031 and 6404.11.9050, 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 at https://hts.usitc.gov/current.
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