The following is a brief description of classification decisions recently published by CBP.
NY N309877
(March 17, 2020) addresses the classification of a R/P woman's closed-toe/closed heel slip-on. The description of the shoe suggests that is one-piece molded construction. The shoe has a separately attached cushioned insole and is not considered protective. CBP rules the shoe falls in subheading 6402.99.31 (6%)(4B) and MTB, 9902.14.06 (5.5%).
Although the shoe appears to be one-piece molded construction suggesting classification in heading 6401, the fact that CBP does not believe the shoe is protective presumably precludes classification there.
The importer sought classification in subheading 9817.00.96 (Free), covering articles specifically designed for the use or benefit of physically handicapped individuals. The importer argued that the footwear is manufactured in extra wide sizes to accommodate swollen feet resulting from arthritis or other medical issues. CBP disagreed indicating that it did not believe that the design features distinguish the footwear from ordinary footwear worn by the general public. Classification falls in subheading 6404.19.39 (37.5%)(4A).
NY N310544
(April 7, 2020) addresses the classification of a neoprene (R/P) boot. Leather flocking covers the entire surface area of the outer sole in contact with the ground. CBP finds classification in subheading 6405.90.90 (12.5%)(4B).
NY N310640
(April 8, 2020) addresses the classification of boy's slippers. The slippers have a cotton upper, a R/P sole covered with textile flocking and a first cost of $6.85. CBP finds classification in subheading 6404.19.82 (7.5%)(4A), and MTB. This constitutes a FLB and results and classification in subheading 6404.19.90 (9%) (4A).
The
Customs Bulletin
for April 29, 2020 includes proposed HQ H299500. The proposed ruling would modify NY N285624 (May 24, 2017).
The footwear at issue is a textile upper, R/P outer sole slip-on, which according to the ruling does not have a FLB. The NY ruling finds classification in subheading 6404.19.39 (37.5%)(4A). The importer challenged the ruling arguing that the shoe exhibits a FLB. The importer's submission included a separate outsole. CBP examined the sole and determined that the sidewall overlaps the upper by 1/4" around the entire perimeter and constitutes a FLB. Accordingly, because the price exceeds $12, classification falls in subheading 6404.19.90 (9%)(4A).
This proposed ruling illustrates two important points. First, the most efficient and reliable way of determining the presence of a FLB is to examine a separate outsole. Second, it illustrates that in some, very few, cases, the presence of a FLB band results in a lower duty rate.