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NY L88924

December 13, 2005

CLA-2-64:RR:NC:SP:247 L88924


TARIFF NO.: 6402.19.90

Ms. Chris Sichette
Under Armour, Inc.
Tide Point-1020 Hull Street
Baltimore, MD 21230

RE: The tariff classification of footwear from China

Dear Ms. Sichette:

In your letter dated November 15, 2005 you requested a tariff classification ruling for four samples of almost identically constructed men’s and boy’s football shoes.

The four submitted shoe samples are identified as shoes that are specifically made with molded rubber/plastic outsoles and highly protruding “cleats” designed for wear in the sport of American football. Style #99008 and Style #99010 are respectively, men’s and boy’s sized football shoes, which you identify as a “mid-cut,” with uppers that cover the ankle bone. Style #99009 and Style #99011 are respectively, men’s and boy’s sized football shoes that do not cover the wearer’s ankle. All four shoes have functionally sewn together upper’s that are predominately of rubber/plastics materials with large textile mesh material side panels. They have padded tongues, lace closures and sewn-on textile pull-up tabs at the back. They also all have molded rubber/plastic soles that feature numerous rigid, 7/16th inch long, widely spaced and protruding molded rubber/plastic projections. The widely spaced rubber/plastic projections are like spikes that are tapered and have relatively sharp edges designed to dig into ground or turf. You have provided sales brochures, identifying the sole projections as “notched round studs” and “ blade style cleats, ” that provide these football sport shoes with “ground penetration” and significant lateral traction.

The applicable subheading for the four sample American football shoes, identified as Style #’s 99008, 99009, 99010 and 99011, will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and the outer sole’s external surface is predominately rubber and/or plastics; which is “sports footwear” other than golf shoes; in which the upper’s external surface area is not over 90% rubber or plastics (including any accessories or reinforcements) or which has a foxing or a foxing-like band; and which is valued over $12 per pair. The rate of duty will be 9% 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/.

We are returning the samples as you requested.

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 Richard Foley at 646-733-3042.


Robert B. Swierupski

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