In ruling NY N310670, Customs and Border Protection discussed the classification of a football cleats. The subject shoes are a man’s, closed-toe/closed-heel, above the ankle, lightweight, cleated, football shoe. The external surface area of the upper is predominantly polyester textile materials. The outer sole is made from rubber or plastics with large, widely spaced cleats that measure over ¼ inch in height. The shoe has functional laces that are necessary to secure the shoe to the foot. The insole is cushioned and designed for shock absorption. The toe box and heel unit are reinforced with TPU (thermoplastic polyurethane). The F.O.B. value is $47.97 per pair.
CBP determined that the applicable subheading for the football cleats is 6404.11.9020. HTSUS, which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9020, HTSUS, unless specifically excluded, are subject to an additional 7.5 % ad valorem rate of duty. At the time of importation, the Chapter 99 subheading, 9903.88.15, in addition to subheading 6404.11.9020, HTSUS, must be reported.