The tariff classification of sports footwear from China.
Issued October 24, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6402.19.1561, 6402.19.1520
Headings: 6402
Product description
Style 1250044”UA Yard Low ST” is a men’s, below-the-ankle, lace-up, baseball shoe. Style 1250079 “UA Heater Mid TPU Jr.” is a boy’s, over-the-ankle, lace-up, baseball shoe. Both styles have rubber or plastics uppers, molded outer soles, and are valued at more than $12 per pair. The men’s style 1250044”UA Yard Low ST” has nine widely spaced metal cleats protruding more than ¼-inch from the outer sole. The boy’s style 1250079 “UA Heater Mid TPU Jr.” features twelve large molded rubber or plastic cleats protruding more than ¼-inch from the outer sole. Neither style has a foxing or foxing-like band.
CBP rationale
The applicable subheading for style 1250044”UA Yard Low ST”, will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective; other: for men. The applicable subheading for style 1250079 “UA Heater Mid TPU Jr.” will be 6402.19.1561, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective; other: other.
Full text
N246450 October 24, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.19.1520, 6402.19.1561 Mr. Pat McKeldin Under Armour, Inc.1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of sports footwear from China.Dear Mr. McKeldin:In your letter dated September 16, 2013, you requested a tariff classification for two styles of cleated shoes.The samples submitted with your request are being returned. Style 1250044”UA Yard Low ST” is a men’s, below-the-ankle, lace-up, baseball shoe. Style 1250079 “UA Heater Mid TPU Jr.” is a boy’s, over-the-ankle, lace-up, baseball shoe. Both styles have rubber or plastics uppers, molded outer soles, and are valued at more than $12 per pair. The men’s style 1250044”UA Yard Low ST” has nine widely spaced metal cleats protruding more than ¼-inch from the outer sole. The boy’s style 1250079 “UA Heater Mid TPU Jr.” features twelve large molded rubber or plastic cleats protruding more than ¼-inch from the outer sole. Neither style has a foxing or foxing-like band. The applicable subheading for style 1250044”UA Yard Low ST”, will be 6402.19.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective; other: for men. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for style 1250079 “UA Heater Mid TPU Jr.” will be 6402.19.1561, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics: sports footwear: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or foxing-like band and not protective; other: other. The rate of duty will be 5.1 percent ad valorem. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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