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Ruling C-2017-002689

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&&According to information submitted and the laboratory analysis, the product is an overshoe with a single piece of rubber that forms the outer sole and the lower part of the upper. The sole is reinforced by three rubber traction pads of rubber. The top part of the upper is made of textile and covers the ankle but not the knee. Product comes in a travel bag of textile.

Phân loại mã HS

6404.19.90.92

Lý giải của CBSA

&&The outer sole meets Legal Note 3 (a) and 4 (b) to Chapter 64. The upper meets Legal Note 4 (a). Per the General Explanatory Notes, Note (9) to Chapter 64 specifically includes overshoes worn over other footwear. The footwear meets the legal notes at the heading level for heading 64.04. The footwear does not meet the subheading for “sports footwear”. It does not have the provision for the attachment of, spikes, sprigs, stops, clips, bars or the like, for the definition of "sports footwear" stated in Subheading Note 1 to Chapter 64. The product is therefore considered an Other footwear with outer soles of rubber and uppers of textile materials of Subheading 6404.19.

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