The following rulings illustrate that CBP is not always consistent. In the first of the two, “recycled leather” is considered composition leather; in the second it is textile.
NY N304195 (January 23, 2020)
addresses the classification of material referred to as "recycled leather". The material consists of three layers. The top layer is a polyurethane coating embossed with a leather-like pattern. The middle layer is a polyester fabric and the bottom layer consists of leather fibers. The bottom layer is said to impart the material’s essential character. CBP finds classification as composition letter in subheading 4115.10.00 (Free).
NY N308872 (February 6, 2020)
classifies footwear made with the "recycled leather" covered in the previous ruling. The footwear is a man's casual shoe. The outer soul is R/P. The upper is "recycled leather". The first cost exceeds $12. CBP classifies the shoe in subheading 6404.19.90 (9%), treating the upper material as textile because it knit.
Here, treating the material as textile is favorable. If the upper material is composition leather the shoe is classified in 6405.10.00 (10%)(4A). In almost all other cases, composition leather is a distinct advantage.
These rulings join others where CBP has ruled that similar materials either as textile or composition leather, such as
NY N303149 (March 8, 2019)
(textile) and
NY N303188
(March 11, 2019) (composition leather).
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The following is a brief description of classification decisions recently published by CBP.
NY N308742 (January 24, 2020)
addresses the classification of an above-the-ankle, lace-up shoe with a R/P outer sole. The predominately textile upper has a padded, quilted design. Although the shoe has a foxing-like band and a heel counter, it has minimal underfoot cushioning, a non-traction sole and does not have adequate support for athletic activities. The price exceeds $12/pair. CBP finds classification in subheading 6404.19.90 (9%) (4A).
The classification of a man's MMF textile upper, textile outsole slipper is the subject of
NY N308747 (January 24, 2020)
. Classification lies in subheading 6405.20.90 (12.5%). Durability of the textile sole is not relevant since the footwear is an indoor shoe.
NY N308740 (January 22, 2020)
addresses the classification of a man's closed toe/heel above-the-ankle shoe with non-functional laces. The upper is textile and the outer soul R/P. The shoe does not have a foxing-like band. The first cost is over $12. Classification lies in subheading 6404.19.39 (37.5%)(4A).
The footwear in
NY N308861 (January 28, 2012)
is a slip-on with a textile upper and a R/P outer sole. The shoe is said to have a foxing-like band. Given the presence of a foxing-like band, and a price in excess of $12, classification lies in subheading 6404.19.90 (9%)(4A).
Compare this ruling with the previous one. The comparison illustrates one of the few instances where the presence of a foxing-like band is beneficial.
NY N308870 (February 6, 2020)
looks at the classification of a woman's, open toe/open heel, below-the-ankle slipper. The upper is textile and the outer sole R/P. The importer asserts that the sole is covered with textile flocking. However, CBPs examination of the sample did not find textile on the sole. Accordingly, classification falls in subheading 6404.19.39 (37.5%) (4A).
This ruling covers a second shoe in which the upper consists of glass stones attached to a jelly sheet that overlays the textile material making up the upper. The stones completely obscure the textile material. The sole is R/P. Classification lies in subheading 6405.90.90 (12.5%).
The footwear in
NY N308899 (February 13, 2020)
is a man’s rain boot with a R/P upper and a textile lining. It is molded, vulcanized construction. The R/P outer sole is completely covered on the external surface with leather powder adhered by glue. Classification lies in subheading 6405.90.90 (12.5%).
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There has been some confusion as to whether the Entry Summary accommodates multiple Chapter 99 subheadings. This can occur when an article is covered by an MTB and is subject to 301 duties. CSMS #19-39587850 August 31, 2019) makes it clear that multiple such headings are allowed. It states:
When submitting an entry summary in which a heading or subheading in Chapter 98 and/or 99 is claimed on imported merchandise, the following instructions will apply for the order of reporting the HTS on an entry summary line.
HTS SEQUENCE:
1. Chapter 98 (if applicable)
2. Chapter 99 number(s) for additional duties
3. For trade remedies,
- first report the Chapter 99 HTS for Section 301,
- followed by the Chapter 99 HTS for Section 232 or 201 duties (if applicable),
- followed by the Chapter 99 HTS for Section 201 or 232 quota (if applicable).
4. Chapter 99 number(s) for REPLACEMENT duty or other use (i.e., MTB or other provisions)
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The Lacey Act requires that importers submit a declaration at the time of importation for certain plants and plant products. The declaration is required for release. APHIS is amending its regulations to establish an exception to the declaration requirement for products containing a minimal amount of plant materials.
85 Federal Register 12207 (March 2, 2020)
. The change is effective April 1, 2020.
The exception applies to products containing plant material that represents not more than five percent of the total weight of the individual product unit, provided that the total weight of the plant material in an entry of such product (at the 10-digit subheading level) does not exceed 2.9 kilograms.
The exception does not apply to products which are covered by CITES or considered threatened or endangered under the Endangered Species Act. The exception will appear at 7 CFR 374-4 (b) and (c).
Find full details on the Lacey Act
here
.
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The Customs Report
is a newsletter of customs legal, administrative and other developments affecting importers of footwear prepared as a service for FDRA members and other interested parties. Matters reported on or summarized herein may not be construed as legal advice on specific situations
.
FDRA
1319 F Street, NW
Suite 700
Washington, DC 20004
202.737.5660
(F) 202.638.2615
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