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64

Official Chapter Guide

Footwear, gaiters, and related articles, excluding orthopedic and toy items.

Tariff Landscape

Duty Landscape

  • Typically, footwear items are dutiable with varying rates.
  • Certain imports may face Section 301 tariffs depending on origin, particularly from China.
  • Anti-dumping and countervailing duties can be applicable depending on market conditions, though this varies.

Classification Strategy

Common Mistakes

  • Misclassifying disposable or textile-based footwear due to lack of an outer sole.
  • Confusing parts of footwear with accessories or trimmings not included under heading 6406.

Complex Areas

  • Determining upper material and outer sole based on surface area, not considering excess accessories.

Legal Framework

Executive Summary

Exclusions

  • Disposable footwear without applied soles.
  • Textile footwear without an affixed outer sole.
  • Worn footwear classified under heading 6309.
  • Articles made of asbestos.
  • Orthopedic footwear and appliances.
  • Toy footwear and certain sports items like skating boots with skates.

Definitions

  • Parts of footwear exclude pegs, trimmings, and similar items.
  • Terms 'rubber' and 'plastics' include textiles with visible rubber or plastic layers.
  • Upper material is assessed by the largest surface area excluding reinforcements.
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