The following is a brief description of classification decisions recently published by CBP.
NY N309110 (February 18, 2020)
addresses the classification of a woman's sandal. The upper is R/P decorated with metal pyramids attached by a single rivet. The outsole is R/P with a textile overlay.
Although the importer proposes classification in subheading 6404.99.41, CBP finds classification is 6402.99.31 (6%)(4B). CBP found that the despite the metal pyramids the upper was 90 percent R/P because the metal pyramids are considered loosely attached appurtenances.
The ruling also points out that the sandals are eligible for reduced duty treatment under MTB, subheading 9902.14.06 (5.5%).
The classification of a man's leather boot with a "Goodyear welt" construction is the subject of
NY N309518 (February 20, 2020)
. The boot is classified in subheading 6403.91.30 (5%)(4A).
Additional US note 1 Chapter 64, defines the term "welt footwear" for purposes of classification. While it may be that a true Goodyear welt satisfies this definition, keep in mind that not everything described as such does.
NY N309530 (February 24, 2020)
classifies a man's closed toe/heel, slip-on, casual shoe. The upper is textile. Although a textile strap wraps around the upper, it is considered non-functional because it does not have to be opened or closed to get the footwear on or off. The footwear has a foxing-like band and the sole is R/P.
Classification falls in subheading 6404.19.90 (9%)(4A). This is one of those cases where the presence of a foxing or foxing-like band is advantageous. Otherwise, the shoe falls in subheading 6404.19. 39 (37.5%)(4A).