The tariff classification of footwear from Indonesia
Issued June 8, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.99.80
Headings: 6402
Product description
The submitted sample identified as an infant’s training shoe, style “UA G Infant Covert Trainer,” is a below-the-ankle shoe with an outer sole composed of rubber/plastics. The upper is composed of both rubber/plastics and textile materials and features a rubber/plastics Velcro® strap across the instep which secures the shoe to the wearer’s foot. This strap is considered an accessory or reinforcement and is excluded from the surface area measurement of the upper. Since you have not provided a material component breakdown by percentage of the upper and based upon visual estimation by our office, it is our opinion that the rubber/plastics materials predominate as the constituent material having the greatest surface external surface area. The F.O.B. value is $7.25/pair.
CBP rationale
The applicable subheading for style “UA G Infant Covert Trainer,” infant’s shoe will be 6402.99.80, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: 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 $6.
Full text
N106084 June 8, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.80 Ms. Kim Gurski Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from Indonesia Dear Ms. Gurski: In your letter dated May 14, 2010 you requested a tariff classification ruling. The submitted sample identified as an infant’s training shoe, style “UA G Infant Covert Trainer,” is a below-the-ankle shoe with an outer sole composed of rubber/plastics. The upper is composed of both rubber/plastics and textile materials and features a rubber/plastics Velcro® strap across the instep which secures the shoe to the wearer’s foot. This strap is considered an accessory or reinforcement and is excluded from the surface area measurement of the upper. Since you have not provided a material component breakdown by percentage of the upper and based upon visual estimation by our office, it is our opinion that the rubber/plastics materials predominate as the constituent material having the greatest surface external surface area. The F.O.B. value is $7.25/pair. The applicable subheading for style “UA G Infant Covert Trainer,” infant’s shoe will be 6402.99.80, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: 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 $6.50 but not over $12.00/pair. The rate of duty will be 90 cents/pair + 20% 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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