Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.

3 subheadings

Subheadings

Related Advance Rulings

Explanatory Notes

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...

Source: advance_ruling (C-2017-002689)

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System. General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes,...

Source: advance_ruling (C-2020-003513)

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

►M50The term ‘tennis shoes, basketball shoes, gym shoes, training shoes and the like’ of this subheading covers shoes which, by virtue of their shape, cut, look and materials, show that(a)  they are designed for a specific sporting activity that generally requires running, jumping movements, quick turns and abrupt stops or(b)  they have a specific design that allows to exercise only a specific...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity...

Source: advance_ruling (C-2015-002428)

Chapter 64 Notes (4)
1. 1. This Chapter does not cover: • (a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material; • (b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI); • (c) Worn footwear of heading 63.09; • (d) Articles of asbestos (heading 68.12); • (e) Orthopaedic footwear or other orthopaedic...
2. 2. For the purposes of heading 64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06.
3. 3. For the purposes of this Chapter: • (a) the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and • (b) the term "leather" refers to the goods of headings 41.07 and 41.12 to 41.14.
4. 4. Subject to Note 3 to this Chapter: • (a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments; • (b) The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of...

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