CBP Ruling N296800 — The tariff classification of footwear from Vietnam

Tariff classification

Headings: 6404

Product description

The submitted sample will be returned to you. Style # 3000005 UA HOVR Sonic Connected, is a man’s, closed-toe, closed-heel, below-the-ankle, athletic shoe. The upper is made from textile and rubber or plastics, with the external surface being predominately textile material. It has a lace-up closure over a tongue and a “HOVR Sonic” label. There is a rubber or plastic piece on the heel with the Under Armour logo on the back and lateral side. It has a rubber or plastics outer sole with the term “HOVR Sonic” on it and contains a UA’s Record Sensor ™. The sensor tracks, analyzes, and stores running metrics such as pace, cadence, stride length, and distance. The value of the shoe is over $12/pair.

CBP rationale

The applicable subheading for Style # 3000005 UA HOVR Sonic Connected will be 6404.11.9020, 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: footwear with outer sloes of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other.

Full text

N296800 June 6, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Pat McKeldin Under Armour, Inc. 2601 Port Covington Drive Baltimore, MD 21230 RE: The tariff classification of footwear from Vietnam Dear Ms. McKeldin: In your letter dated May 1, 2018, you requested a tariff classification ruling. The submitted sample will be returned to you. Style # 3000005 UA HOVR Sonic Connected, is a man’s, closed-toe, closed-heel, below-the-ankle, athletic shoe. The upper is made from textile and rubber or plastics, with the external surface being predominately textile material. It has a lace-up closure over a tongue and a “HOVR Sonic” label. There is a rubber or plastic piece on the heel with the Under Armour logo on the back and lateral side. It has a rubber or plastics outer sole with the term “HOVR Sonic” on it and contains a UA’s Record Sensor ™. The sensor tracks, analyzes, and stores running metrics such as pace, cadence, stride length, and distance. The value of the shoe is over $12/pair. The applicable subheading for Style # 3000005 UA HOVR Sonic Connected will be 6404.11.9020, 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: footwear with outer sloes of rubber or plastics: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair: for men: other. The rate of duty will be 20 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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