CBP Proposes Change in Slip-On Footwear Tariff Classification

Provide by Sandler, Travis & Rosenberg, P.A.

U.S. Customs and Border Protection is proposing to reclassify certain women’s footwear as athletic footwear under HTSUS 6404.11.90 (20 percent duty) rather than as slip-on footwear under HTSUS 6404.19.3960 (37.5 percent duty). Ruling NY N279073 would be revoked to reflect this change. Comments on this proposal are due no later than Nov. 20.

The item at issue is a women’s lightweight, closed toe/closed heel, below-the-ankle shoe with a flexible outer sole of rubber or plastics and an upper with an external surface area of predominantly textile material. It does not have a separately attached tongue; instead, the mostly unsecured leather overlay, which incorporates the eye stays and threaded laces, is stitched to the upper with a few stitches.

CBP now states that these shoes are not slip-ons, which are precluded from classification as athletic footwear, because the shoelaces are tightened after the wearer puts on the shoe. The shoelaces also further secure the shoe to the wearer’s foot so the wearer has sufficient support and can engage in activities requiring extensive running or fast footwork without worrying about the shoe slipping off.

For more information, please contact Sandler, Travis & Rosenberg trade expert, David Cohen at dcohen@strtrade.com.