The tariff classification of unfinished footwear from China

N267298 August 31, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.10.4000; 6406.10.9040 Ms. Patricia McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of unfinished footwear from China Dear Ms. McKeldin: In your letter dated July 31, 2015, you requested a tariff classification ruling. The items under consideration are footwear uppers made from man-made fiber textile. One sample submitted has an approximately 2-1/2 inch opened seam that joins the top to the bottom of the upper. This sample will be considered a formed upper requiring only minor processing to complete the stitching. The other sample has a quarter-size hole cut from the bottom of the footwear. It would be considered an unformed upper for classification purposes assuming the material used to close the hole is not included in the same shipment. The uppers will be assembled to outer soles in the United States to produce athletic shoes. You provided an F.O.B. value of $24.87/pair for the imported products. The applicable subheading for the formed uppers will be 6406.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: uppers and parts thereof, other than stiffeners: formed uppers: of textile materials: other: valued over $12/pair. The rate of duty will be 7.5 percent ad valorem. The applicable subheading for the unformed uppers will be 6406.10.9040, HTSUS, which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of textile materials other than cotton: of man-made fibers. The rate of duty will be 4.5 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 Stacey Kalkines at: [email protected] Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division