The tariff classification of sports footwear from China

N070260 August 3, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.19.9031 Ms. Kim Gurski Under Armour Tide Point – 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of sports footwear from China Dear Ms. Gurski: In your letter dated July 27, 2009 you requested a tariff classification ruling for four men’s lace-up baseball shoes identified as Style # 1206176A “UA Clean-Up Low ST,” Style # 1205808A “UA Heater II ST,” Style # 1206177A “UA Yard 5/8 ST” and Style # 1206180 “UA Clean-Up Low TPU.” All four styles are cleated “sports footwear” for classification purposes. The shoes have outer soles of rubber/plastics. The uppers are identified as “synthetic” and all appear to have an external surface area of over 90 percent rubber/plastics (including accessories or reinforcements). Your inquiry concerns whether the shoes have foxing or foxing-like bands. The shoes have outer soles that overlap the uppers by ¼” or more. The ¼” overlap occurs between 45.78 percent and 52.78 percent around the perimeter of the shoes. A foxing may be described as a band, i.e., a strip serving to join, hold together or integrate the sole and the upper of footwear. It may be a thin flat encircling strip, strap, or flat belted material serving chiefly to bind or contain the sole and the upper. A foxing-like band has the same, or nearly the same appearance, qualities, or characteristics as the foxing appearing on the traditional sneaker or tennis shoe. CBP has taken the position that foxing or foxing-like band must encircle or substantially encircle the entire shoe in order to be considered as such. The "40-60" rule is a guideline used by CBP to assist in making a determination pertaining to encirclement. Generally, under this rule, an encirclement of less than 40% of the perimeter of the shoe by the band does not constitute a foxing or foxing-like band. An encirclement of between 40% to 60% of the perimeter of the shoe by the band may or may not constitute a foxing or a foxing-like band depending on whether the band functions or looks like a foxing. An encirclement of over 60% of the perimeter of the shoe by the band is always considered substantial encirclement. In regard to the four samples at issue, all having overlaps between 40-60 percent, it is the opinion of this office that given the placement, extent and appearance of the overlap, as well as the type of footwear involved, all four styles have foxing or foxing-like bands. The applicable subheading for Style # 1206176A “UA Clean-Up Low ST,” Style # 1205808A “UA Heater II ST,” Style # 1206177A “UA Yard 5/8 ST” and Style # 1206180 “UA Clean-Up Low TPU” will be 6402.19.9031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: sports footwear: other: other: valued over $12/pair, for men. 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 Richard Foley at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division