The tariff classification of footwear from China

N018412 October 30, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.19.9031 Ms. Kim Gurski Under Armour, Inc. Tide Point-1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. Gurski: In your letter dated October 10, 2007 you requested a tariff classification ruling. The submitted sample is identified as a mid-cut American football shoe, style # 1099058, for men. The shoe has a predominately rubber/plastics material upper assembled with functional stitching that also includes a padded textile material ankle portion with a sewn-on textile pull-up strap at the back. The shoe also has a padded tongue and a lace-up closure. Based on visual estimates, since no actual surface area upper material percentage measurements were provided, we have determined that at least 10% of the external surface area of the upper is textile. The shoe is said to be used in the sport of American football. It has a molded rubber/plastic bottom that overlaps the upper with a foxing-like band. The molded outsole surface includes numerous widely spaced cylindrical cleat-type molded rubber/plastic projections that are rigid, taper to blunted points and rise up approximately 7/16” from the sole. The shoe is specially designed to provide ground penetration and/or traction on turf during the outdoor sporting activity of American football. Chapter 64 (HTSUS) Subheading Note 1.(a), provides in part, that the expression “sports footwear” applies only to footwear which is designed for a sporting activity and has, or has the provision for the attachment of spikes, sprigs, cleats, stops, clips, bars or the like. In this regard, we consider your submitted sample American football shoe to be classifiable as “sports footwear.” You state in your letter that this shoe will be valued at over $12 per pair. The applicable subheading for the American football shoe, identified as style #1099058, will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper’s and the outer soles external surface is predominately rubber and/or plastics; which is “sports footwear”; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); and which is valued over $12 per pair…for men. The rate of duty will be 9% 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/. We are returning the sample as you requested. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division