N270490 N2 Ruling Active

The tariff classification of footwear from China

Issued November 19, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6404.19.9060

Headings: 6404

Product description

The sample will be returned with your ruling request. The submitted sample identified as style # 1288348 “UA Women’s 24/7” is a women’s, closed toe/closed heel, below-the-ankle, lightweight, lace-up shoe with an outer sole of rubber or plastics. The external surface of the upper is predominantly textile. The shoe has a foxing or foxing-like band and is not “protective.” You provided an F.O.B. value of over $12.00 per pair.

CBP rationale

The applicable subheading for style # 1288348 “UA Women’s 24/7” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.

Full text

N270490 November 19, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Ms. Pat McKeldin Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of footwear from China Dear Ms. McKeldin: In your letter dated November 3, 2015, you requested a tariff classification ruling. The sample will be returned with your ruling request. The submitted sample identified as style # 1288348 “UA Women’s 24/7” is a women’s, closed toe/closed heel, below-the-ankle, lightweight, lace-up shoe with an outer sole of rubber or plastics. The external surface of the upper is predominantly textile. The shoe has a foxing or foxing-like band and is not “protective.” You provided an F.O.B. value of over $12.00 per pair. The applicable subheading for style # 1288348 “UA Women’s 24/7” will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12.00/pair: for women. The rate of duty will be 9 percent ad valorem. Please note the submitted sample does not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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

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