Footwear

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

What Every Member of the
Trade Commu
nity Should Know:
Footwear
An Infor1ned
Compliance Publication
September 2017
Q~..,
~" "' U.S. Customs and
\~~ Border Protection
•
~<.t"·o s~~

NOTICE:

This publication is intended to provide guidance and information to the
trade community. It reflects the position on or interpretation of the
applicable laws or regulations by U.S. Customs and Border Protection
(CBP) as of the date of publication, which is shown on the front cover.
It does not in any way replace or supersede those laws or regulations.
Only the latest official version of the laws or regulations is
authoritative.
Publication History
First Published: January 1998 Reviewed with No Changes February 2004
Revised July 2005 Reviewed with No Changes April 2006
Revised April 2010
Revised April 2012
Revised September 2017
PRINTING NOTE:
This publication was designed for electronic distribution via the CBP website and
is being distributed in a variety of formats. It was originally set up in Microsoft
Word 2003
®
. Pagination and margins in downloaded versions may vary depending
upon which word processor or printer you use. If you wish to maintain the original
settings, you may wish to download the .pdf version, which can then be printed
using the freely available Adobe Acrobat Reader
®
.

Footwear
September 2017
U.S. Customs and Border Protection 3

Footwear
September 2017
PREFACE
On December 8, 1993, Title VI of the North American Free Trade
Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057),
also known as the Customs Modernization or “Mod” Act, became
effective. These provisions amended many sections of the Tariff
Act of 1930 and
related laws.
Two concepts that emerged from the Mod Act are “informed
compliance” and “shared responsibility,” which are premised on
the idea that in order to maximize voluntary compliance with laws
and regulations of U.S. Customs and Border Protection (CBP), the
trade community needs to be clearly and completely informed of its
legal obligations. Accordingly, the Mod Act imposes a greater
obligation on CBP to provide the public with improved information
concerning the trade
community's rights and responsibilities under
customs regulations and related laws. In addition, both the trade
and CBP share responsibility for carrying out these requirements.
For example, under Section 484 of the Tariff Act, as amended (19
U.S.C. 1484), the importer of record is responsible for using
reasonable care to enter, classify and determine the value of
imported merchandise and to provide any other information
necessary to
enable CBP to properly assess duties, collect
accurate statistics, and determine whether other applicable legal
requirements, if any, have been met. CBP is then responsible for
fixing the final classification and value of the merchandise. An
importer of record’s failure to exercise reasonable care could delay
release of the merchandise and, in some cases, could result in the
imposition of penalties.
The Office of Trade, Regulations and Rulings (RR), has been given a
major role in meeting the informed compliance responsibilities of
CBP. In order to provide information to the public, CBP has
issued a series of informed compliance publications on new or
revised requirements, regulations or procedures, and a variety of
classification and valuation issues.
This publication, prepared by the National Commodity Specialist
Division, RR, is entitled “Footwear”. It provides guidance regarding
U.S. Customs and Border Protection 4

Footwear
September 2017
the classification of these items. We sincerely hope that this
material, together with seminars and increased access to rulings of
CBP, will help the trade community to improve voluntary
compliance with customs laws and to understand the relevant
administrative processes.
The material in this publication is provided for general
information purposes only. Because
many complicated factors
can be involved in customs issues, an importer may wish to obtain
a
ruling under Regulations of U.S. Customs and Border
Protection, 19 CFR Part 177, or to obtain advice from an expert
who specializes in customs matters, for example, a licensed
customs broker, attorney or consultant.
Comments and suggestions are welcomed and should be
addressed to Executive Director, Regulations and Rulings, Office
of Trade, U.S. Customs and Border Protection, 90 K Street, NE, 10
th
Floor, Washington, D.C. 20229-1177.
Alice A. Kipel
Executive Director, Regulations and Rulings
Office of Trade
(This page intentionally left blank)
U.S. Customs and Border Protection 5

Footwear
September 2017
INTRODUCTION 7

FOOTWEAR DEFINITIONS9

Importing into the United States67

MATERIALS AND COMPONENTS 7

FOOTWEAR OF CHAPTER 64 - EXCLUSIONS 8

HEADING 6401 21

HEADING 6402 23

HEADING 6403 37

HEADING 6404 42

HEADING 6405 55

HEADING 6406 57

ADDITIONAL INFORMATION 66

The Internet 66

Customs Regulations 66

Customs Bulletin 66

Informed Compliance Publications 67

Value Publications 68

“Your Comments are Important” 70

U.S. Customs and Border Protection 6

Footwear
September 2017
(This page intentionally left blank)

U.S. Customs and Border Protection 7

Footwear
September 2017
FOOTWEAR
INTRODUCTION
This footwear informed compliance publication has been put together

by the National Commodity Specialist Division (NCSD), Regulations

and Rulings, Office of Trade, U.S. Customs and Border Protection. It

is to be used in conjunction with the Harmonized Tariff Schedule of

the United States (HTSUS) and is a guide to help interpret Chapter 64

of the HTSUS. This compliance publication has been designed to help

you find the proper classification of footwear and footwear parts

provided for in Chapter 64, HTSUS. Chapter 64 is divided into six

headings; each heading provides for particular types of footwear or

footwear parts:

6401 Rubber or plastics waterproof footwear of molded or cement

construction.

6402 Footwear with uppers and outer soles of predominantly rubber or

plastic.

6403 Footwear with predominantly leather uppers and outer soles of

rubber, plastics, leather or composition leather.

6404 Footwear with uppers of predominantly textile materials and

outer soles of rubber, plastic, leather or composition leather.

6405 Other footwear not classified in heading 6401 through 6404.

6406 Footwear parts and related items.

Basically, footwear classification in Chapter 64, HTSUS, depends on

two factors, the identification of the component material comprising

the greatest external surface area of the upper and the external

surface area of the outer sole. Once you identify the material

comprising the external surface area of the upper and outer sole of

the item, you can begin looking for the proper classification by

finding the heading which best describes it. For example, if you plan

to import footwear with a predominantly plastic upper and a

predominantly plastic outer sole, look for its classification within

heading 6402.

MATERIALS AND COMPONENTS

U.S. Customs and Border Protection 8

Footwear
September 2017
The upper is the part of the footwear above the sole. However, in
certain plastic molded footwear or moccasins, a single piece of
material forms the sole and part, or all, of the upper with no clear line
of demarcation identifying where the upper ends and the sole begins.
In this situation, the upper is the part of the shoe that covers the top
and sides of the foot. 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. Generally, upper material will cover the sides
and top of the foot.
U.S. Customs and Border Protection 9

Footwear
September 2017
In order for a material to be considered the “external surface area of

the upper” (ESAU) it must be:

Visible on the surface of the shoe.

Plausible or viable upper material.

Essential (its removal would render the shoe incomplete). Materials

which provide structural support, rigidity or strength to the shoe
are considered upper material.
The constituent material of the outer sole shall be taken to be the

material having the greatest external surface area in contact with

the ground, when in use, no account being taken of accessories or

reinforcements such as spikes, bars, nails, protectors or similar

attachments.

FOOTWEAR OF CHAPTER 64 - EXCLUSIONS
Footwear classified in Chapter 64 HTSUS excludes:
Footwear of textile materials without an outer sole glued, sewn or
otherwise affixed or applied to the upper, or footwear of textile
material with no clear line of demarcation between the sole and
upper such as infant booties and slipper socks with traction dots.
(In order to be classified in Chapter 64, HTSUS, footwear of textile
material must have an outer sole. The “outer sole” must be a
separately identifiable component prior to its application to the
upper and must encompass essentially the entire underfoot area. The
article must not be designed to be worn inside other footwear).
Disposable shoe or foot coverings of flimsy material (paper, plastic
sheeting, gauzy textile, etc). You can usually tear or rip “flimsy”
material by pushing your finger through it with little effort.
Worn footwear of 6309 (must show appreciable wear - ripped,
holes). Used footwear (scuffs, dirt) remains classified in chapter 64.
Orthopedic footwear (made to measure for a particular person) and
orthopedic appliances such as talipes appliances, surgical boots and
cast boots which are not usually sold in pairs and are usually sold
U.S. Customs and Border Protection 10

Footwear
September 2017
in surgical supply stores, and usually require a doctor’s prescription.

Sports equipment including skate boots with the skates or wheels

attached, swim fins or flippers, water or snow skis and snowshoes.

Animal or pet footwear.

Toy footwear.

U.S. Customs and Border Protection 11

Footwear
September 2017
FOOTWEAR DEFINITIONS
These definitions are provided merely as guidelines to assist in
classifying footwear in Chapter 64, Harmonized Tariff Schedule of the
United States (HTSUS).
They are not to be construed as CBP rulings
Accessories or reinforcements:
Generally, accessories or reinforcements are non-structural materials

added to either a substantially complete upper or outer sole. They

generally consist of overlays lying on top of other materials.

Accessories or reinforcements are not included in external surface

area measurements for either the upper or outer sole. However,

certain tariff provisions require that accessories or reinforcements be

added back to the upper, after the applicable heading is determined to

arrive at the appropriate subheading. Examples of accessories or

reinforcements on footwear uppers include ankle patches, edging,

ornamentation, buckles, tabs, eyelet stays, non-removable laces,

slide fasteners (zippers), certain hook & loop (Velcro ®) straps, etc.

Examples of accessories or reinforcements on outer soles include

spikes, bars, nails and protectors (taps).

Adhesive: (6404.11.41, 6404.11.49, 6404.11.61, 6404.11.69, 6404.19.42,

6404.19.47,

6404.19.49, 6404.19.61, 6404.19.69)

In an exclusively “adhesive” construction, all of the pieces of the

bottom i.e., sole and mid-sole (if any), would separate from the

upper or from each other if all adhesives, cements and glues were

dissolved. Adhesive is the only thing keeping the bottom attached

to the upper (no stitching, nailing, taping, stapling, etc.).

It includes:

U.S. Customs and Border Protection 12

Footwear
September 2017
Shoes in which the pieces of the upper are stitched to each other, but

not to any part of the bottom.

Shoes in which there is a fake stitch in the sole, i.e., the stitch does

not unite two different pieces, but only goes back and forth through the

same piece.

It does not include:

“Vulcanized” construction footwear.

“Simultaneous molded” construction footwear.

Molded footwear in which the upper and the bottom are one

piece of molded rubber or plastic.

Footwear in which any staples, rivets, stitching or any of the

methods above are utilized to attach the upper to the bottom.

U.S. Customs and Border Protection 13

Footwear
September 2017
Athletic:
(Additional U.S. Note 2) The term “tennis shoes, basketball shoes, gym shoes,
training shoes and the like” covers athletic footwear other than sports footwear,
whether or not principally used for such athletic games or purposes.
“Athletic” footwear includes:
1. Lightweight “sneaker” type flexible soled footwear capable of
being used in athletic activities requiring fast footwork or extensive
running. Some of the features found in athletic footwear include (but
are not limited to) foxing or foxing-like bands, athletic outer sole
tread, padded tongue, foot-bed and collar, toe bumpers, heel counters,
anti-injury devices, secure means of closure and general athletic
appearance. Athletic footwear for classification purposes need not
exhibit all such features.
It does not include:

Open toe/heel footwear, sandals, or any footwear that does not

enclose the foot as the named exemplars do.

Slip-on footwear without a means of closure to secure the shoe to the

foot.

At the heel: (6404.11.41, 6404.11.49, 6404.11.61, 6404.11.69, 6404.19.42,

6404.19.47,

6404.19.49, 6404.19.61, 6404.19.69)

“At the heel” refers to overlap of the upper by the sole in the above

subheadings. It does not include any of the side area of the shoe.

“At the heel” cannot exceed 2.5 inches in length measured with a

tape measure.

At the toe: (6404.11.41, 6404.11.49, 6404.11.61, 6404.11.69, 6404.19.42,

6404.19.47,

6404.19.49, 6404.19.61, 6404.19.69)

U.S. Customs and Border Protection 14

Footwear
September 2017
“At the toe” refers to the overlap of the upper by the sole in the above
subheadings. It does not include any of the side area of the shoe. “At
the toe” cannot exceed 2.5 inches in length measured with a tape
measure.
Composition Leather:
Composition leather (a.k.a.: bonded leather) is usually made by
binding together natural leather fibers or small pieces of natural
leather (see heading 4115) with a binding material (usually glue or
plastics material) or without a binding material, by strong
compression. It is made of leather waste or scraps formed into strips,
sheets, slabs or other forms.
U.S. Customs and Border Protection 15

Footwear
September 2017
Cork:
“Cork” in footwear includes natural cork, compressed cork and

composition (agglomerated) cork.

Covering the Ankle:
If the shoe upper extends upward to cover at least half of the lateral
(outside) ankle bone, the shoe covers the ankle. If the shoe upper
does not extend upward to cover at least half of the lateral ankle
bone, the shoe does not cover the ankle. Footwear with ankle straps,
laces or ties that extend up the leg and do not obscure from view at
least half of the ankle bone do not cover the ankle, even though they
extend above the ankle.
Cuff:
When determining the constituent material having the greatest
external surface area of a boot upper, we generally do not include the
boot liner (theoretically facing the inside). However, certain boots are
designed to be worn in a cuffed condition with the top of the shaft
rolled down to expose a portion of the lining. If the boot is designed to
be cuffed, the exposed portion of the lining (the cuff) is generally
considered external surface area. We assume the boot is intended to
be “cuffed” if:
The country of origin/size label is located far down inside the shaft and
will not be visible when the boot is cuffed. - OR- The country of
origin/size label is easily removed without damaging the underlying
material. -OR- It is an attractive label and does not detract from the
appearance of the boot if exposed. - OR - It is an attractive label and
sewn into the shaft upside down.
The top part of the shaft is a poor match (color, design, material) for
the lower part of the shaft, thereby indicating that portion will be
hidden when the boot is cuffed.
There is a split at the top rear area of the shaft that facilitates cuffing
the boot so that the back edges of the cuff lay flat and do not flare out
U.S. Customs and Border Protection 16

Footwear
September 2017
from the shaft.

The lining at or near the top of the boot shaft is made of a different

material than that of the lower part of the shaft, and is equally or

more attractive as a cuff than the lower lining material.

It is assumed that the top of the shaft is not intended to be “cuffed” if:

The country of origin/size label is securely sewn into the inside back

seam, within two inches of the top of the shaft.

The shaft is lined with tricot (an open unit fabric) bonded to foam

plastic or, with another material equally unacceptable in appearance

if it were cuffed and visible.

The zipper or slide-fastener extends to the top of the shaft.

Other factors, including advertising and display of similar boots may

also be considered.

External Surface: (Upper)

Chapter 64, EN (D)

The upper is the part of the shoe or boot above the sole. However, in

certain footwear with plastic molded soles or in shoes of the

American Indian moccasin type, a single piece of material is used to

form the sole and either the whole or part of the upper, thus making it

difficult to identify the demarcation between the outer sole and the

upper. In such cases, the upper shall be considered to be that

portion of the shoe which covers the sides and top of the foot.

HTSUS, Chapter 64, Note 4(a)

If the upper consists of two or more materials, classification is

determined by the constituent material having the greatest external

surface area, no account being taken of accessories or

reinforcements.

The “external surface” of the upper (ESAU) is, in general, the outside

surface of what is seen (tactile and visible) covering the foot (and leg,

U.S. Customs and Border Protection 17

Footwear
September 2017
if applicable) when the shoe is worn. The measurement of external

surface area begins where the visible upper material turns under to

the horizontal plane. Generally, component materials of the upper

must be visible on the surface of the shoe, must be plausible upper

material and must be structural, contributing strength to the shoe to

be ESAU. In addition, 100% of the upper must be accounted for in

ESAU measurements.

It does not include:

Tongues on a lower plane than the rest of the upper (even if visible).

Removable shoelaces or ribbons.

Liners that face the foot or leg.

Functional stitching.

Loosely attached appurtenances such as bows or flowers minimally

secured at the center.

Foxing or foxing-like bands.

Welt strips.

Wedge wraps.

Accessories and reinforcements such as ankle patches, edging,

ornamentation, (i.e., tassels, embroidery, pompoms or braids (EN 64

(D)), buckles, tabs, eyelet stays, slide fasteners, certain hook & loop

closures and similar attachments. Accessories or reinforcements are

added back to external surface area calculations in certain

subheadings.

Hook & loop closure straps may be either upper or accessories or

reinforcements depending upon the type of footwear. Generally, if

covering upper material or tongues, they are accessories or

reinforcements. If covering the foot, leg or lining they are usually

included in external surface area calculations.

U.S. Customs and Border Protection 18

Footwear
September 2017
It does include:

Flocking fibers.

The top of boot linings, if visible and extending above the boot shaft.

Exposed portions of linings seen through holes in uppers larger

than a collar button.

External Surface (outer sole):

The outer sole is that part of the footwear (other than an attached

heel) which is in contact with the ground when the footwear is in

use. If the outer sole is composed of more than one material, the

material comprising the outer sole is the material having the greatest

surface area in contact with the ground.

The external surface area of the sole does not include:

The area of the sole just forward of the heel that will not make

contact with the ground when the shoe is in use,

Accessories or reinforcements such as spikes, bars, nails,

protectors (taps) or similar attachments,

Formed Upper:

Additional U.S. Note 4, Chapter 64, Harmonized Tariff Schedule of

the United States (HTSUS) provides that provisions of subheading

6406.10 for “formed uppers” cover uppers, with closed bottoms,

which have been shaped by lasting, molding or otherwise, but not by

simply closing the bottom. In general, “formed uppers” include all

items which have a layer of material between most of the foot and

the ground, and which, after lacing or buckling, if needed, will stay

on the foot if worn in the condition as imported and which are

shaped to fit the human foot.

If a hole is cut in the bottom of a completely formed upper, that upper

does not have a “closed bottom” and therefore is not a “formed

upper” for tariff classification purposes. Generally, two requirements

U.S. Customs and Border Protection 19

Footwear
September 2017
must be met in order for an upper to be considered formed;
the upper material must be shaped, and (2) the bottoms must be
completely closed. Formed uppers do not include:
Moccasin uppers which do not have "closed bottoms", i.e., which
have a significant sized hole (the size of a nickel or larger) in the
bottom layer, whether or not the upper is fully formed (lasted),
unless the piece which will cover that opening is in the same
shipment.
Any upper which is completely unlasted, i.e., no part of it has been
bent (lasted) inward to the horizontal or has received only the limited
shaping resulting from "simply closing at the bottom.”
U.S. Customs and Border Protection 20

Footwear
September 2017
Uppers with outer soles (which come in contact with the ground in

normal use). As long as most of the upper (that which covers the top

and sides of the foot) is present; that plus the outer sole adds up to

"unfinished footwear" in HTSUS headings 6401-6405.

Foxing or Foxing-like bands: FOXING:

A foxing is a strip of material, separate from the sole and upper, that

secures the joint where the upper and sole meet, usually attached by a

vulcanization process or by cementing or stitching.

A foxing must be applied or molded at the sole and overlap the

upper and substantially encircle the entire shoe.

FOXING-LIKE:

A foxing-like band has the same or nearly the same appearance,

qualities or characteristics as a foxing.

A foxing-like band does not have to be a separate component and is

often part of the unit-molded sole.

A foxing-like band must be applied or molded at the sole, overlap the

upper and substantially encircle the entire shoe.

The overlap must be ¼ inch or more (measured vertically starting from

where the upper material turns upward from the horizontal to the

vertical plane) for footwear in American men’s, youths and boys sizes

11.5 and larger and American women’s and misses sizes 12.5 and
larger, 3/16 inch or more for American children’s size 8.5 up to boys
size 11 and girls size 12, and 1/8 inch or more for infants sizes 0
through 8.
An encirclement of 40% or less of the shoe’s perimeter is not
“substantial” and does not constitute a foxing-like band. An
encirclement of 60% or more is “substantial” and is a foxing-like
band. An encirclement between 41% and 59% may be a foxing-like
band depending upon the type of shoe and placement, function and
appearance of the overlap.
Components such as toe and heel bumpers, stabilizers, and mid soles,
that are applied at the sole and overlap the upper are included in
foxing-like substantial encirclement measurements. However, “mock­
welts” which are separate welt strips added for appearance only are
U.S. Customs and Border Protection 21

Footwear
September 2017
not “foxing-like.”
Functional Stitching:
Functional stitching is excluded from external surface area
percentage measurement. To determine if a stitch is “functional,” (i.e.,
holding two pieces of material together) cut the thread appearing on
the upper and see if the two pieces of material separate with minimal
effort.
Insole:
A layer of material (sometimes removable) on top of the outer sole
facing the foot. In order to be considered an inner sole for purposes
of subheadings 6403.51.11, 6403.59.10, 6403.91.11 and 6403.99.10, the
material must encompass the entire underfoot area. Heel pads and
forefoot pads alone do not constitute an inner sole.
Leather:
The term “leather” refers to the goods of headings 4107 and 4112 to
4114.
4107 - Leather further prepared after tanning or crusting, including
parchment-dressed leather, of bovine (including buffalo) or equine
animals, without the hair on, whether or not split.
4112 - Leather further prepared after tanning or crusting, including
parchment-dressed leather, of sheep or lamb, without the hair on,
whether or not split.
4113 - Leather further prepared after tanning or crusting, including
parchment-dressed leather, of other animals, without the hair on,
whether or not split.
4114 - Chamois (including combination chamois) leather, patent
leather and patent laminated leather; metallized leather.
Line of Demarcation:
A line of demarcation exists if one can indicate the line along which
the sole ends and the upper begins. For example, a sock or an
infant’s bootie does not normally have a line of demarcation. Certain
U.S. Customs and Border Protection 22

Footwear
September 2017
footwear such as moccasins and molded rubber/plastic clogs do not
have a separate sole. The same material comprises both the upper
and sole. In situations where the outer sole is not a separate
component and there is no line of demarcation separating the upper
from the sole, the upper shall be the portion of the shoe that covers
the top and sides of the foot. Footwear of this type having removable
platform foot beds or insoles should be measured after their removal.
Loosely Attached Appurtenances:
CBP has ruled that items such as strips, buttons, pompoms, flowers,
bows, tassels, etc. which are attached to the upper by a single rivet
or screw, glue or stitching/tacking at one or two points, and which
serve as decorations are not to be treated as part of the exterior
surface area of the upper if their removal does not render the shoe
unserviceable as footwear. These items commonly referred to as
“Loosely Attached Appurtenances” (LAA) are not considered to be
part of the upper, therefore, they are not included nor added back when
measuring external surface area of the upper (ESAU).
LAAs must be purely decorative, not functional no matter how minor
or non-essential. They must be secured by minimal stitching (one or
two stitches), tacking or a single rivet (i.e., “loosely attached”).
Removal must not result in excessive holes rendering upper
U.S. Customs and Border Protection 23

Footwear
September 2017
unserviceable (“unserviceable” is interpreted to mean incapable of

being used or unfit for use). LAAs are generally not measurable in any

objective way (tassels, pom-poms).

Sequins, beads, buckles, studs, decorative rivets, sewn down flowers

or bows, imitation jewels, rhinestones, shells, wooden decorations,

etc. are generally accessories or reinforcements.

Open toes: (6402.99.41, 6402.99.49, 6404.19.25, 6404.19.30, 6404.19.36,

6404.19.37,

6404.19.39)

If any part of the front of the wearer’s toes can be seen, the footwear

is considered to have an open toe.

Open heels:

If any part of the back of the wearer’s heel can be seen, the footwear

is considered to have an open heel. The heel is the rearmost boney

part of the foot, the top of which is located just below the Achilles

tendon.

Overlap: (6404.11.41, 6404.11.49, 6404.11.61, 6404.11.69, 6404.19.42,

6404.19.47,

6404.19.49, 6404.19.61, 6404.19.69)

The sole is considered to overlap the upper, other than at the toe

and heel, if a unit- molded outer sole overlaps the upper by 1/16 inch

at the ball of the foot on a uniform height overlap. If the overlap is not

uniform, measurement should be made at the “high point” of the

overlap. Infants and children’s sizes up to US male size 11 and

female size 12 are considered to overlap the upper, other than at the

toe and heel, if a unit- molded outer sole overlaps the upper by 1/32

inch at the ball of the foot on a uniform height overlap. If the overlap

is not uniform, measurement should be made at the “high point” of the

overlap.

U.S. Customs and Border Protection 24

Footwear
September 2017
Protection: (6401.99.30, 6401.99.60, 6402.91.10, 6402.91.50, 6402.99.08,

6402.99.33,

6404.19.20)

Footwear is designed to be worn over, or in lieu of, other footwear

as a “protection” against water, oil, grease or chemicals or cold or

inclement weather only if it is substantially more of a protection

against those elements than the usual footwear of that type (e.g., a

hiking boot will keep the foot warmer and drier than going

barefoot, however, it must have additional “protective” features

such as a protective lining or water-sealing features to be

“substantially” more of a protection than other hiking boots).

Footwear that is a “protection” against water includes footwear:

Designed for outdoor use with “Gore-Tex®” or other water resistant

fabric liners.

Labeled or advertised as “water-proof” or “water resistant.”

Having seams reinforced with water resistant tape.

U.S. Customs and Border Protection 25

Footwear
September 2017
Garden Clogs (except open toe/heel or ventilated clogs).

Items worn over other footwear to protect against water or

inclement weather e.g., galoshes.

Footwear that is a “protection” against cold or inclement weather

includes all footwear designed for outdoor use and lined with:

Thinsulate® or other insulating material.

Fleece or fake fleece.

Foamed plastic, which uncompressed is more than ½ inch thick.

Fur or fake fur.

Or all footwear items with heating coils and provision for electrical

current from batteries for heating.

Protective active: (6402.91.42, 6402.99.32)
Additional U.S. Note 6
The term “protective active footwear” means footwear (other than footwear
described in subheading note 1) that is designed for outdoor activities, such as
hiking shoes, trekking shoes, running shoes, and trail running shoes, the
foregoing valued at over $24/pair and which provides protection against water that
is imparted by the use of a coated or laminated textile fabric.
Sizes:
Footwear for men, youths and boys covers footwear of American youths’ size
11-1/2 and larger for males, and does not include footwear commonly worn by both
sexes.
Footwear for men covers footwear of American men’s size 6 and
larger for males, and
does not include footwear commonly worn by both sexes.

Footwear for youths and boys covers footwear of American youths’ size 11-1/2

and larger but not as large as American men’s size 6, and does not include

footwear commonly worn by both sexes.

Footwear for women covers footwear of American women’s size 4 and larger,

whether for females or of types commonly worn by both sexes.

Footwear for misses covers footwear of American misses’ size 12-1/2 and larger

but not as large as American women’s size 4, whether for females or of types

commonly worn by both sexes.

U.S. Customs and Border Protection 26

Footwear
September 2017
Footwear for infants covers footwear of smaller sizes not included

in the preceding definitions.

Slip-on: (designed for use without closures), (6401.99.30, 6402.99.41,

6402.99.49,

6404.19.25, 6404.19.30, 6404.19.36, 6404.19.37, 6404.19.39)

Footwear without closures (e.g., laces, buckles, straps, hook & loop

closures, snaps or other means of securing the footwear to the foot)

and designed to be worn without any further securing to the foot,

including:

Footwear with elastic gores which must be stretched to put the

footwear on the foot.

Footwear with elastic material at the top edge of the upper.

Footwear with non-functional laces, (e.g., the lace is neither tied nor

untied to secure the shoe to the foot).

Sports Footwear: (6402.12, 6402.19, 6403.12, 6403.19, 6404.11)

Sports Footwear applies ONLY to:

Footwear that is specifically designed for a sporting activity and either

has spikes, sprigs, cleats, stops, clips, bars or the like, or has

specially integrated features designed to accommodate the

attachment of spikes, sprigs, cleats, stops, clips, bars or the like.

Skating boots (without the skates attached), ski-boots, cross

country ski footwear, snowboard boots, wrestling boots, boxing boots

and cycling shoes.

CBP does not broadly interpret the exemplars “spikes, sprigs, cleats,

stops, clips, bars or the like.” It is CBP’s position that the named

examples may also include projections that are attached to, or

molded into, the soles of “sports footwear” in order to provide

traction during outdoor sporting activities such as golf, field sports

(e.g., baseball, soccer, American football, rugby, etc.) or track and

U.S. Customs and Border Protection 27

Footwear
September 2017
field events. We also consider crampons and similar attachments for

rock and ice climbing boots to be “like” the named exemplars. Spikes,

sprigs, cleats, stops, clips, bars and the like are, generally,

projections possessing relatively sharp points or edges, designed to

dig into turf or ice to provide traction during sporting activities. For

molded footwear where the outer sole has projections formed in the

mold along with the outer sole, the projections must be:

Relatively sharp or pointed,

At least ¼ inch in length when measured from the surrounding sole

material,

Widely spaced, making everyday walking in such footwear impractical.

Textile Material:

Covers the fibers, yarns, fabrics, felts, non-woven twine, cordage,

ropes, etc., of Chapters 50 through 60, HTSUS.

Included as “textile”:

Plastic monofilaments not exceeding 1mm (1/25 inch) in any cross-

sectional diameter.

Plastic strip (i.e., artificial straw) 5mm (1/5 inch) or less in any cross-

sectional diameter, in their folded condition.

Jute.

Not included as “textile”:

Plaiting materials of vegetable origin such as reed, bamboo, rattan,

straw, grass, natural raffia.

Horsehair or horsehair waste.

Leather or composition leather.

Hides or skins with hair or wool on.

Certain artificial fur - Throughout the tariff schedule the expression

"artificial fur" means any imitation of furskin consisting of wool,

hair or other fibers gummed or sewn on to leather, woven fabric or

other materials. Imitation furskins obtained by weaving or knitting

U.S. Customs and Border Protection 28

Footwear
September 2017
(generally, heading 5801 or 6001) are “textile” material for Chapter 64
(HTSUS) purposes.
Any
textile material with an external layer of rubber
or plastics visible to the naked eye.
Turn or turned: (6403.59.15)
Applies only to footwear with outer soles and uppers of leather, (not
composition leather, rubber or plastics) where the upper is sewn to a
single leather sole wrong side out. After sewing, the shoe is “turned”
right side out by hand. A separate insole may be cemented into the
shoe after sewing, but no further significant sewing is performed after
turning. If the shoe has a “plug” sewn in at the top of the vamp, with
visible stitching, it is not turned construction.
Unisex:
Additional U.S. Note 1.(b) provides that the term “footwear for men,
youths and boys” covers footwear of American youths’ size 11-1/2
and larger for males, and does not include footwear commonly worn
by both sexes. Since females wear practically all the types of
footwear worn by males, CBP has adopted the following approach to
classifying leather upper footwear in heading 6403, HTSUS.
Footwear labeled with size marking “Men’s Size_____”, “Youth Size ”,
or “Boys Size_____”, will generally not be commonly worn by both
sexes and therefore not subject to “unisex” classification.
If it is established that the same shoe is available in the U.S.
marketplace for females, the male sized footwear is not commonly
worn by both sexes and will not be subject to “unisex” classification.
If it is not established that the same shoe is available in the U.S.
marketplace for females, and not labeled “Men’s Size_____”, “Youth
Size ”, or “Boys Size_____”, and the shoe is the type of footwear
commonly worn by both sexes, then the footwear is deemed “unisex”
and all sizes will be classified accordingly.
U.S. Customs and Border Protection 29

Footwear
September 2017
Welt: (6403.12.30, 6403.19.10-20, 6403.40.30, 6403.51.30, 6403.59.30,

6403.91.30,

6403.99.40)

Additional U.S. Note 1. (a) provides the term “welt footwear” means

footwear constructed with a welt, which extends around the edge of

the tread portion of the sole, and in which the welt and shoe upper are

sewn to a lip on the surface of the insole, and the outsole of which is

sewed or cemented to the welt.

While there are many types of welt construction used in the

footwear industry, the HTSUS only recognizes “lipped welt”

construction wherein the welt strip is sewed through the upper and

through a “lip” which extends downward from the bottom of the

insole. The “lip” may be scored from the insole or a separate

material attached to it. The welt may also be sewn or cemented to the

top edge of the outer sole.

Zoris: (6402.20.00)

A. “Zoris” must have all of the following characteristics:
It is wholly of rubber or plastic.

An upper which is a single molded piece of rubber or plastic.

A foamed rubber or plastic sole, which is approximately uniform in

thickness, i.e., the thickest point is neither more than 3/8 inch

thicker than the thinnest point nor more than 35 percent thicker than

the

thinnest point.

At its thickest point, the sole is less than 2 inches thick.

The sole does not have a separate “insole.” A layer of rubber or plastic

similar to the other layers of the sole is not a separate insole,

assuming it is more than 1/32 inch thick.

The molded rubber or plastic upper segment has plugs at the end of

each segment and each plug must penetrate all or part of the sole.

The plugs do not have to penetrate all layers of the sole.

The upper either has straps (segments) which form a “V” or “Y” and a

U.S. Customs and Border Protection 30

Footwear
September 2017
thong which goes between the first and second toes or has straps
(segments) which form an “X.”
B. “Zoris” may have:
Either a sole of one piece of foamed rubber or plastic or many

horizontal layers of different colors joined together.

A separate, loosely attached ornament on the upper, such as a plastic

flower.

U.S. Customs and Border Protection 31

Footwear
September 2017
Chapter 64, HTSUS, Classification Guide
HEADING 6401
This heading covers waterproof footwear with outer soles and uppers of
rubber or plastics, the uppers of which are neither fixed to the sole nor
assembled by stitching, riveting, nailing, screwing, plugging or similar
processes.
Footwear classified in this heading may be assembled by methods other
than those mentioned such as molding or cementing. Waterproof footwear
protects against penetration by water or other liquids, whether or not
intended for such purposes. The upper is attached to the sole or mid sole by
a molding process (note that vulcanization is a type of molding) and all
significant pieces of the upper are joined to each other by a molding
process (such as gluing or cementing, etc.).
6401.10.00 Waterproof Footwear
Having uppers and outer soles of predominantly rubber/plastics
Having a protective metal toe-cap (usually between the upper and
its lining) designed to protect one’s toes from being crushed by
heavy objects
includes footwear with uppers of any height (whether covering the
knee or below the ankle)
6401.92.30 Waterproof ski-boots or snowboard boots
Having uppers and outer soles of predominantly rubber/plastics
Covering the wearer’s ankle but not the knee
Not having a protective metal toe-cap
6401.92.60
Waterproof Footwear
Having uppers and outer soles of predominantly rubber/plastics
Covering the wearer’s ankle, but not the knee
Not having a protective metal toe-cap
In which both the upper and outer sole’s external surface area
(including accessories and reinforcements) measure over 90%
polyvinyl chloride (PVC plastic), not rubber or other materials
Which may or may not contain a lining on the inside of the boot,
U.S. Customs and Border Protection 32

Footwear
September 2017
6401.92.90 Waterproof Footwear
Having uppers and outer soles of predominantly rubber/plastics
Covering the wearer’s ankle, but not the knee
Not having a protective metal toe-cap
In which both the upper and outer sole’s external surface area
(including accessories and reinforcements) does not
measure over 90% polyvinyl chloride (PVC) or which is lined or
U.S. Customs and Border Protection 33

Footwear
September 2017
6401.99.10 Waterproof Footwear
Having uppers and outer soles of predominantly rubber/plastics
Covering the wearer’s knee
Not having a protective metal toe-cap
6401.99.30 Waterproof Footwear
Having uppers and outer soles of predominantly rubber/plastics
Not covering the wearer’s ankle
Not having a protective metal toe-cap
Designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Designed to be used without closures (slip on)
6401.99.60 Waterproof Footwear
Having uppers and outer soles of predominantly rubber/plastics
Not covering the wearer’s ankle
Not having a protective metal toe-cap
Designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Designed to be used with closures
6401.99.80 Waterproof Footwear
Having uppers and outer soles of predominantly rubber/plastics
Not covering the wearer’s ankle
Not having a protective metal toe-cap
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Having uppers of which the external surface area (including
accessories or reinforcements) is over 90% rubber or plastics
Not having a foxing or foxing-like band applied or molded at the
-Waterproof Footwear
6401.99.90

-Having uppers and outer soles of predominantly rubber/plastic

-Not covering the wearer’s ankle

-Not having a protective metal toe-cap

-Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
-Not having uppers of which the external surface area (including
accessories or reinforcements) is over 90 percent rubber or
plastics
-OR having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
U.S. Customs and Border Protection 34

Footwear
September 2017
HEADING 6402
This heading covers footwear in which both the outer sole and
upper have an external surface that is predominately rubber
and/or plastic (other than waterproof footwear classified in
Heading 6401, HTSUS).
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 color.
Sports Footwear (as specifically limited by definition, applies only to
subheading 6402.12.00 through 6402.19.90):
6402.12.00 Ski-boots, snowboard boots, and cross-country ski footwear
This is the only provision in heading 6402 that may contain ski-
boots, snowboard boots, and cross-country ski footwear since
they are specifically provided for
6402.19.05 Golf shoes
In which the upper’s external surface area measures over 90%
rubber or plastic (including any accessories or reinforcements)
Not having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
If the external surface area of the upper is over 90 percent rubber
or plastic and the shoe has a foxing or foxing-like band or
designed to be worn over or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather, the applicable subheading is 6402.19.30
through 6402.19.90 depending upon the value
U.S. Customs and Border Protection 35

Footwear
September 2017
6402.19.15 Sports footwear
Other than golf shoes
In which the upper’s external surface area measures over 90%
rubber or plastic (including any accessories or reinforcements)
Not having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
If the external surface area of the upper is over 90 percent rubber
or plastic and the shoe has a foxing or foxing-like band or
designed to be worn over or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather, the applicable subheading is 6402.19.30
through 6402.19.90 depending upon the value
6402.19.30 Sports footwear
Including golf shoes
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper and/or
Whether or not designed to be worn over, or in lieu of, other
footwear as a protection against water, oil, grease or chemicals or
cold or inclement weather
Valued at or under $3.00 per pair
6402.19.50
Sports footwear
Including golf shoes
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper and/or
Whether or not designed to be worn over, or in lieu of, other
footwear as a protection against water, oil, grease or chemicals or
cold or inclement weather
Valued over $3.00 but not over $6.50 per pair
U.S. Customs and Border Protection 36

Footwear
September 2017
6402.19.70 Sports footwear
Including golf shoes
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper and/or
Whether or not designed to be worn over, or in lieu of, other
footwear as a protection against water, oil, grease or chemicals
or cold or inclement weather
Valued over $6.50 but not over $12.00 per pair
6402.19.90 Sports footwear
Including golf shoes
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper and/or
Whether or not designed to be worn over, or in lieu of, other
footwear as a protection against water, oil, grease or chemicals
or cold or inclement weather
Valued over $12.00 per pair
6402.20.00 -Footwear with upper straps or thongs assembled to the sole
by means of plugs (zoris)
U.S. Customs and Border Protection 37

Footwear
September 2017
6402.91.05 Footwear covering the ankle (at least half of the ankle bone is
covered
Not sports footwear
Having a protective metal toe-cap
The upper’s external surface area measures over 90% rubber or
plastic (including any accessories or reinforcements)
Not having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
If the external surface area of the upper is over 90 percent rubber
or plastic or the shoe has a foxing or foxing-like band, the
applicable subheading is 6402.91.16 through 6402.91.30
depending upon the value
6402.91.10 Footwear covering the ankle
Having a protective metal toe-cap
Designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather. In addition,
The upper’s external surface area may or may not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
6402.91.16 Footwear covering the ankle
Having a protective metal toe-cap
The upper’s external surface area does not measure over 90%
rubber or plastic (including any accessories or reinforcements)
and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued at or under $3.00 per pair
U.S. Customs and Border Protection 38

Footwear
September 2017
6402.91.20 Footwear covering the ankle
Having a protective metal toe-cap
The upper’s external surface area does not measure over 90%
rubber or plastic (including any accessories or reinforcements)
and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $3.00 but not over $6.50 per pair
6402.91.26
-Footwear covering the ankle
-Having a protective metal toe-cap
-The upper’s external surface area does not measure over 90%
rubber or plastic (including any accessories or reinforcements)
and/or
-Which may or may not have a foxing or foxing-like band
applied
or molded at the sole and overlapping the upper
-Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
6402.91.30 Footwear covering the ankle
Having a protective metal toe-cap
The upper’s external surface area does not measure over 90%
rubber or plastic (including any accessories or reinforcements)
and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper; which is not
designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $12.00 per pair
U.S. Customs and Border Protection 39

Footwear
September 2017
6402.91.40 Footwear covering the ankle
Not having a protective metal toe-cap
The upper’s external surface area measures over 90% rubber or
plastic (including any accessories or reinforcements)
Not having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
However, certain protective footwear can be classified in this
subheading if they have uppers which from a point 3 cm above
the top of the outer sole are made entirely of non- molded
construction formed by sewing the parts together and having
exposed on the outer surface a substantial portion of functional
stitching
If the external surface area of the upper is over 90 percent
rubber or plastic and the shoe has a foxing or foxing-like band,
the applicable subheading is 6402.91.60 through 6402.91.90
depending upon the value
U.S. Customs and Border Protection 40

Footwear
September 2017
6402.91.42 -Protective active footwear
-Footwear covering the ankle
-Not having a protective metal toe-cap
-Not having waterproof molded bottoms, including
bottoms comprising an outer sole and all or part of the
upper
-Not having insulation that provides protection against
cold weather
-Whose height from the bottom of the outer sole to the top of
the upper does not exceed 15 34 cm
6402.91.50 Footwear covering the ankle
Not having a protective metal toe-cap
Designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
In addition, the upper’s external surface area may or may not
measure over 90% rubber or plastic (including any accessories
or reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
6402.91.60 Footwear covering the ankle
Not having a protective metal toe-cap
Having an external surface area of the upper which does not
measure over 90% rubber or plastic (including any accessories
or reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued at or under $3.00 per pair
U.S. Customs and Border Protection 41

Footwear
September 2017
6402.91.70 Footwear covering the ankle
Not having a protective metal toe-cap
Having an external surface area of the upper which does not
measure over 90% rubber or plastic (including any accessories
or reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $3.00 but not over $6.50 per pair
6402.91.80 Footwear covering the ankle
Not having a protective metal toe-cap
Having an external surface area of the upper which does not
measure over 90% rubber or plastic (including any accessories
or reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $6.50 but not over $12.00 per pair
6402.91.90 Footwear covering the ankle
Not having a protective metal toe-cap
Having an external surface area of the upper which does not
measure over 90% rubber or plastic (including any accessories
or reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $12.00 per pair
U.S. Customs and Border Protection 42

Footwear
September 2017
6402.99.04 Footwear not covering the ankle
Having a protective metal toe-cap
The upper’s external surface area measures over 90% rubber or
plastic (including any accessories or reinforcements)
Not having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
6402.99.08 Footwear not covering the ankle
Having a protective metal toe-cap
Designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
6402.99.12 Footwear not covering the ankle
Having a protective metal toe-cap
The upper’s external surface area measures not over 90% rubber
or plastic (including any accessories or reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued at or under $3.00 per pair
6402.99.16 Footwear not covering the ankle
Having a protective metal toe-cap
The upper’s external surface area measures not over 90% rubber
or plastic (including any accessories or reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $3.00 but not over $6.50 per pair
U.S. Customs and Border Protection 43

Footwear
September 2017
6402.99.19 Footwear not covering the ankle
Having a protective metal toe-cap
The upper’s external surface area measures not over 90% rubber
or plastic (including any accessories or reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $6.50 but not over $12 per pair
6402.99.21 Footwear not covering the ankle
Having a protective metal toe-cap
The upper’s external surface area measures not over 90% rubber
or plastic (including any accessories or reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $12 per pair
6402.99.23 Footwear not covering the ankle
Not having a protective metal toe-cap
The upper’s external surface area measures over 90% rubber or
plastic (including any accessories or reinforcements)
Not having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Made on a base or platform of wood
U.S. Customs and Border Protection 44

Footwear
September 2017
6402.99.25 Footwear not covering the ankle
Not having a protective metal toe-cap
The upper’s external surface area measures over 90% rubber or
plastic (including any accessories or reinforcements)
Not having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Made on a base or platform of cork
6402.99.27 Footwear not covering the ankle
Not having a protective metal toe-cap
The upper’s external surface area measures over 90% rubber or
plastic (including any accessories or reinforcements)
Not having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Sandals and similar footwear of plastics, produced in one piece
by molding
6402.99.31 All other footwear, not covering the ankle
Not having a protective metal toe-cap
The upper’s external surface area measures over 90% rubber or
plastic (including any accessories or reinforcements)
Not having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
If the external surface area of the upper is over 90 percent rubber
or plastic and the shoe has a foxing or foxing-like band, the
applicable subheading is 6402.99.60 through 6402.99.90
depending upon the value
U.S. Customs and Border Protection 45

Footwear
September 2017
6402.99.32 Protective active footwear
All other footwear, not covering the ankle
Not having a protective metal toe-cap
6402.99.33 Footwear not covering the ankle
Not having a protective metal toe-cap
Designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
In addition, the upper’s external surface area may or may not
measure over 90% rubber or plastic (including any accessories or
reinforcements) and/or which may or may not have a foxing or
foxing-like band applied or molded at the sole and overlapping the
upper
6402.99.41 Footwear not covering the ankle
Not having a protective metal toe-cap
Which has either open toes or open heels OR
Is of the slip-on type that is held to the foot without the use of
laces or buckles or other fasteners
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements)
Not having a foxing or foxing-like band wholly or almost wholly of
rubber or plastics applied or molded at the sole and overlapping
the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Having outer soles with textile materials having the greatest
surface area in contact with the ground, but not taken into
account under the terms of additional U.S. Note 5 to this chapter
U.S. Customs and Border Protection 46

Footwear
September 2017
6402.99.49 Footwear not covering the ankle
Not having a protective metal toe-cap
Which has either open toes or open heels OR
Is of the slip-on type that is held to the foot without the use of
laces or buckles or other fasteners
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements)
Not having a foxing or foxing-like band wholly or almost wholly of
rubber or plastics applied or molded at the sole and overlapping
the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemi
cals or cold or
inclement weather
6402.99.61 Footwear not covering the ankle
Not having a protective metal toe-cap
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or
molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued at or under $3.00 per pair
Having outer soles with textile materials having the greatest
surface area in contact with the ground, but not taken into
account under the terms of additional U.S. Note 5 to this chapter
6402.99.69 Footwear not covering the ankle
Not having a protective metal toe-cap
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied or
molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued at or under $3.00 per pair
U.S. Customs and Border Protection 47

Footwear
September 2017
6402.99.71 Footwear not covering the ankle
Not having a protective metal toe-cap
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or
molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $3.00 but not over $6.50 per pair
Having outer soles with textile materials having the greatest
surface area in contact with the ground, but not taken into
account under the terms of additional U.S. Note 5 to this chapter
6402.99.79 Footwear not covering the ankle
Not having a protective metal toe-cap
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or
molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $3 00 but not over $6 50 per pair
6402.99.80 Footwear not covering the ankle
Not having a protective metal toe-cap
In which the upper’s external surface area does not measure over
90% rubber or plastic (including any accessories or
reinforcements) and/or
Which may or may not have a foxing or foxing-like band applied
or
molded at the sole and overlapping the upper
Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Valued over $6.50 but not over $12.00 per pair
U.S. Customs and Border Protection 48

Footwear
September 2017
6402.99.90
-Footwear not covering the ankle
-Not having a protective metal toe-cap
-In which the upper’s external surface area does not measure
over 90% rubber or plastic (including any accessories or
reinforcements) and/or
-Which may or may not have a foxing or foxing-like band
applied or molded at the sole and overlapping the upper
-Not designed to be worn over, or in lieu of other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
-Valued over $12.00 per pair
HEADING 6403
This heading covers footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of predominantly leather.
Sports Footwear (as specifically limited by definition, applies only to
subheading 6403.12.30 through 6403.19.70):
6403.12.30 Sports footwear
Ski-boots, cross-country ski footwear and snowboard boots
The sole is attached to the upper by welt stitched construction
6403.12.60 Sports footwear
Ski-boots, cross-country ski footwear and snowboard boots
Not welt construction
6403.19.10 Sports footwear
Golf shoes
For men, youths and boys
The sole is attached to the upper by welt stitched construction
U.S. Customs and Border Protection 49

Footwear
September 2017
6403.19.20 Sports footwear
Other than golf shoes
For men, youths and boys
The sole is attached to the upper by welt stitched construction
6403.19.30 Sports footwear
Golf shoes
For men, youths and boys
Not of welt construction
6403.19.40 Sports footwear
Other than golf shoes
For men, youths and boys
Not of welt construction
6403.19.50 Sports footwear
Golf shoes
For women, misses, children and infants or unisex
Which may or may not be of welt construction
6403.19.70 Sports footwear
Other than golf shoes
For women, misses, children and infants or unisex
Which may or may not be of welt construction
Other Footwear (does not include sports footwear):

6403.20.00 Footwear in which the outer sole’s external surface is
predominately leather
The upper consists of leather straps across the instep and around
the big toe
6403.40.30 Footwear incorporating a protective metal toe-cap
The sole is attached to the upper by welt stitched construction
6403.40.60 Footwear incorporating a protective metal toe-cap
Not of welt construction
U.S. Customs and Border Protection 50

Footwear
September 2017
U.S. Customs and Border Protection 51

Footwear
September 2017
Footwear with uppers of leather and outer soles of leather, covering the
ankle (at least half of the ankle bone is covered, and does not include
sports footwear):
6403.51.11 Footwear covering the ankle
Outer sole of leather
Made on a base or platform of wood
Not having a protective metal toe-cap
Not having an inner sole
6403.51.30
Footwear covering the ankle
Outer sole of leather
The sole is attached to the upper by welt stitched construction
6403.51.60 -Footwear covering the ankle
Outer sole of leather
Not of welt construction
For men, youths and boys
6403.51.90 Footwear covering the ankle
Outer sole of leather
Not of welt construction
For women and girls, misses, children and infants or unisex
Footwear with uppers of leather and outer soles of leather, not covering
the ankle (does not include sports footwear):
6403.59.10 Footwear not covering the ankle

Outer sole of leather

Made on a base or platform of wood

Not having a protective metal toe-cap

Not having an inner sole

6403.59.15 Turn or turned Footwear
Not covering the ankle
Outer soles of leather
Footwear in which the upper is sewn to the outer sole by means of
turned construction (a single sole, flexible shoe in which the sole
and upper are stitched together with a chain stitch while wrong
side out on the last. The turned shoe has a single sole which is
single stitched. It gets its name from the fact that it is made inside
out and then turned right side out)
U.S. Customs and Border Protection 52

Footwear
September 2017
6403.59.30 Footwear not covering the ankle
Outer soles of leather
The sole is attached to the upper by welt stitched construction
6403.59.60 Footwear not covering the ankle
Outer soles of leather
Other than of turned and welt stitched construction
For men, youths and boys
6403.59.90 Footwear not covering the ankle
Outer soles of leather
Other than of turned and welt stitched construction
For women, children and infants or unisex
Footwear with outer soles of rubber, plastics or composition leather,
covering the ankle (at least half of the ankle bone is covered, and does
not include sports footwear):
6403.91.11 Footwear covering the ankle
Outer sole of rubber, plastics or composition leather
Made on a base or platform of wood
Not having a protective metal toe-cap
Not having an inner sole
6403.91.30
Footwear covering the ankle
Outer sole of rubber, plastics or composition leather
The sole is attached to the upper by welt stitched construction
6403.91.60 Footwear covering the ankle
Outer sole of rubber, plastics or composition leather
For men, youths and boys
Not of welt construction
6403.91.90 Footwear covering the ankle
Outer soles of rubber, plastics or composition leather
For women, misses, children and infants or unisex
Not of welt construction
U.S. Customs and Border Protection 53

Footwear
September 2017
Footwear with outer soles of rubber, plastics or composition leather,
not covering the ankle (does not include sports footwear):
6403.99.10 Footwear not covering the ankle
Outer soles of rubber, plastics or composition leather
Made on a base or platform of wood
Not having a protective metal toe-cap
Not having an inner sole
6403.99.20 Footwear not covering the ankle
Outer soles of rubber, plastics or composition leather
Made on a base or platform of wood
Having an inner sole
6403.99.40 Footwear not covering the ankle
Outer soles of rubber, plastics or composition leather
The sole is attached to the upper by welt stitched construction
6403.99.60 Footwear not covering the ankle
Outer soles of rubber, plastics or composition leather
Includes all other footwear except those made on a base or
platform of wood and welt stitched shoes
For men, youths and boys
6403.99.75 Footwear not covering the ankle
Outer soles of rubber, plastics or composition leather
Includes all other footwear except those made on a base or
platform of wood and welt stitched shoes
For women, misses, children and infants or unisex
Valued at or under $2.50 per pair
6403.99.90 Footwear not covering the ankle
Outer soles of rubber, plastics or composition leather
Includes all other footwear except those made on a base or
platform of wood and welt stitched shoes
For women, misses, children and infants or unisex
Valued over $2.50 per pair
U.S. Customs and Border Protection 54

Footwear
September 2017
HEADING 6404
This heading covers footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of predominantly textile material.
6404.11 (TEXTILE UPPER, RUBBER-PLASTIC OUTER SOLE, ATHLETIC)
Footwear, in which the upper's external surface is predominately textile
materials, excluding accessories and reinforcements; in which the outer sole's
external surface is predominately rubber and/or plastics; which is “sports” or
"athletic" footwear.
6404.11.20 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
The upper's external surface is OVER 50% leather (including all
leather accessories or reinforcements)
6404.11.41 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Having soles (and mid-soles if any) of rubber or plastic attached
In which the sole overlaps the upper nowhere except at the toe to
one another and to the upper exclusively with adhesive and/or
at the heel
Not having a foxing or foxing-like band
Valued at or under $3 per pair
With uppers of vegetable fibers and having outer soles with textile
materials having the greatest surface area in contact with the
ground, but not taken into account under the terms of additional
U.S. Note 5 to this chapter
U.S. Customs and Border Protection 55

Footwear
September 2017
6404.11.49 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Having soles (and mid-soles if any) of rubber or plastic attached
to
one another and to the upper exclusively with adhesive
In which the sole overlaps the upper nowhere except at the toe
and/or at the heel
Not having a foxing or foxing-like band
Valued at or under $3 per pair
6404.11.51 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Valued at or under $3 per pair
- AND ­
The sole overlaps the upper other than at the toe or heel
-OR-
Not having soles and mid-soles of rubber or plastics affixed to
one another and to the upper exclusively of adhesive construction
-OR-
Having a foxing or foxing-like band
With uppers of vegetable fibers and having outer soles with textile
materials having the greatest surface area in contact with the
ground, but not taken into account under the terms of additional
U.S. Note 5 to this chapter
6404.11.59
Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Valued at or under $3 per pair
- AND ­
The sole overlaps the upper other than at the toe or heel
-OR-
Not having soles and mid-soles of rubber or plastics affixed
to one
another and to the upper exclusively of adhesive construction
-OR-
Having a foxing or foxing-like band
U.S. Customs and Border Protection 56

Footwear
September 2017
6404.11.61 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Having soles (and mid-soles if any) of rubber or plastic attached
to
one another and to the upper exclusively with adhesive
In which the sole overlaps the upper nowhere except at the toe
and/or at the heel
Not having a foxing or foxing-like band
Valued over $3 but not over $6.50 per pair
With uppers of vegetable fibers and having outer soles with textile
materials having the greatest surface area in contact with the
ground, but not taken into account under the terms of additional
U.S. Note 5 to this chapter
6404.11.69 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Having soles (and mid-soles if any) of rubber or plastic attached
to
one another and to the upper exclusively with adhesive
In which the sole overlaps the upper nowhere except at the toe
and/or at the heel
Not having a foxing or foxing-like band
Valued over $3 but not over $6 50 per pair
6404.11.71 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Valued over $3 but not over $6.50 per pair
- AND ­
The sole overlaps the upper other than at the toe or heel
-OR-
Not having soles and mid-soles of rubber or plastics affixed to one
another and to the upper exclusively of adhesive construction
-OR-
Having a foxing or foxing-like band
With uppers of vegetable fibers and having outer soles with textile
materials having the greatest surface area in contact with the
ground, but not taken into account under the terms of additional
U.S. Note 5 to this chapter
U.S. Customs and Border Protection 57

Footwear
September 2017
6404.11.75 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Valued over $3 but not over $6.50 per pair
- AND ­
The sole overlaps the upper other than at the toe or heel
-OR-
Not having soles and mid-soles of rubber or plastics affixed to one
another and to the upper exclusively of adhesive construction
-OR-
Having a foxing or foxing-like band
With uppers of other than vegetable fibers and having outer soles
with textile materials having the greatest surface area in contact
with the ground, but not taken into account under the terms of
additional US Note 5 to this chapter
6404.11.79 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Valued over $3 but not over $6.50 per pair
- AND ­
The sole overlaps the upper other than at the toe or heel
-OR-
Not having soles and mid-soles of rubber or plastics affixed to one
another and to the upper exclusively of adhesive construction
-OR-
Having a foxing or foxing-like band
6404.11.81 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Valued over $6.50 but not over $12.00 per pair
With uppers of vegetable fibers and having outer soles with textile
materials having the greatest surface area in contact with the
ground, but not taken into account under the terms of additional
U.S. Note 5 to this chapter
6404.11.85 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Valued over $6.50 but not over $12.00 per pair
U.S. Customs and Border Protection 58

Footwear
September 2017
6404.11.89 Upper is predominantly textile material
Sports footwear or athletic footwear
Outer soles of rubber or plastics
Valued over $6.50 but not over $12.00 per pair
With uppers of other than vegetable fibers and having outer soles
with textile materials having the greatest surface area in contact
with the ground, but not taken into account under the terms of
additional U.S. Note 5 to this chapter
6404.11.90 Upper is predominantly textile material
Sports Footwear or Athletic Footwear
Outer soles of rubber or plastics
Valued over $12.00 per pair
6404.19 (TEXTILE UPPER, RUBBER-PLASTIC OUTER SOLE, NOT
SPORTS OR ATHLETIC)
6404.19.15 Upper is predominantly textile material
Outer sole of rubber or plastics
The upper's external surface is OVER 50% leather (including all
leather accessories or reinforcements)
6404.19.20 Upper is predominantly textile material
Outer sole of rubber or plastics
Designed to be worn over, or in lieu of other footwear, as a
protection against water, oil, grease or chemicals or cold or
inclement weather
6404.19.25 through 6404.19.35
Outer soles of rubber/plastics, uppers of predominantly textile, not “sports” or
“athletic” which has open toes or open heels or is of the slip-on type; which
lacks a foxing-like band that is almost wholly of rubber or plastics ­
U.S. Customs and Border Protection 59

Footwear
September 2017
6404.19.25 Uppers of predominantly vegetable fibers
Outer soles of rubber/plastics
Open toe or open heel
- OR ­
Slip-on not having a foxing or foxing-like band almost wholly of
rubber or plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
The whole shoe is under 10% by weight of rubber or plastics
6404.19.30
Having an upper the largest textile component of which is
(by weight) predominantly of other than vegetable fibers
Outer soles of rubber/plastics
Open toe or open heel
- OR -
Slip-on not having a foxing or foxing-like band almost wholly of
rubber or plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
-The whole shoe is under 10% by weight of rubber or plastics
6404.19.36 Open toe or open heel
- OR ­
Slip-on not having a foxing or foxing-like band almost wholly of
rubber or plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Shoe is 10% or more by weight of rubber or plastics
With uppers of vegetable fibers and having outer soles with textile
materials having the greatest surface area in contact with the
ground, but not taken into account under the terms of additional
U.S. Note 5 to this chapter
U.S. Customs and Border Protection 60

Footwear
September 2017
6404.19.37 Open toe or open heel
- OR ­
Slip-on not having a foxing or foxing-like band almost wholly of
rubber or plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Shoe is 10% or more by weight of rubber or plastics
With uppers of other than vegetable fibers and having outer soles
with textile materials having the greatest surface area in contact
with the ground, but not taken into account under the terms of
additional U.S. Note 5 to this chapter
6404.19.39 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Shoe is 10% or more by weight of rubber or plastics
Open toe or open heel
- OR ­
Slip-on not having a foxing or foxing-like band almost wholly of
rubber or plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
6404.19.42
Uppers of predominantly textile materials
Outer soles of rubber/plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Not slip-on
Having soles (and mid-soles if any) of rubber or plastics attached
to one another and to the upper exclusively with an adhesive
Not having a foxing or foxing-like band
The sole overlaps the upper nowhere except at the toe and/or at
the
heel
Valued at or under $3.00 per pair
With uppers of vegetable fibers and having outer soles with textile
materials having the greatest surface area in contact with the
ground, but not taken into account under the terms of additional
U.S. Note 5 to this chapter
U.S. Customs and Border Protection 61

Footwear
September 2017
6404.19.47 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Not slip-on
Having soles (and mid-soles if any) of rubber or plastics attached
to one another and to the upper exclusively with an adhesive
Not having a foxing or foxing-like band
The sole overlaps the upper nowhere except at the toe and/or at the
heel
Valued at or under $3.00 per pair
With uppers of other than vegetable fibers and having outer soles
with textile materials having the greatest surface area in contact
with the ground, but not taken into account under the terms of
additional U.S. Note 5 to this chapter
6404.19.49 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Not slip-on
Having soles (and mid-soles if any) of rubber or plastics attached
to one another and to the upper exclusively with an adhesive
Not having a foxing or foxing-like band
The sole overlaps the upper nowhere except at the toe and/or at the
heel
Valued at or under $3.00 per pair
U.S. Customs and Border Protection 62

Footwear
September 2017
6404.19.52 Not designed to be worn over, or in lieu of, other footwear as a

protection against water, oil, grease or chemicals or cold or

inclement weather

Not open toe or open heel

Valued at or under $3.00 per pair - AND

Not having soles (and mid-soles if any) of rubber or plastics

attached to one another and to the upper exclusively with an

adhesive - OR ­

Having a foxing or foxing-like band - OR ­

The sole overlaps the upper other than at the toe and/or at the heel

With uppers of vegetable fibers and having outer soles with textile

materials having the greatest surface area in contact with the

ground, but not taken into account under the terms of additional

U.S. Note 5 to this chapter
6404.19.57 Not designed to be worn over, or in lieu of, other footwear as a

protection against water, oil, grease or chemicals or cold or

inclement weather

Not open toe or open heel

Valued at or under $3.00 per pair – AND

Not having soles (and mid-soles if any) of rubber or plastics

attached to one another and to the upper exclusively with an

adhesive - OR ­

Having a foxing or foxing-like band - OR ­

The sole overlaps the upper other than at the toe and/or at the heel

With uppers of other than vegetable fibers and having outer soles

with textile materials having the greatest surface area in contact

with the ground, but not taken into account under the terms of

additional U.S. Note 5 to this chapter

U.S. Customs and Border Protection 63

Footwear
September 2017
6404.19.59 Uppers of predominantly textile materials

Outer soles of rubber/plastics

Not designed to be worn over, or in lieu of, other footwear as a

protection against water, oil, grease or chemicals or cold or

inclement weather

Not open toe or open heel

Valued at or under $3.00 per pair - AND

Not having soles (and mid-soles if any) of rubber or plastics

attached to one another and to the upper exclusively with an

adhesive - OR ­

Having a foxing or foxing-like band - OR ­

The sole overlaps the upper other than at the toe and/or at the heel

6404.19.61 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Valued over $3 but not over $6.50/pair
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Having soles (and mid-soles if any) of rubber or plastics attached
to one another and to the upper exclusively with an adhesive
Not having a foxing or foxing-like band
The sole overlaps the upper nowhere except at the toe and/or at the
heel
With uppers of other than vegetable fibers and having outer soles
with textile materials having the greatest surface area in contact
with the ground, but not taken into account under the terms of
additional U.S. Note 5 to this chapter
U.S. Customs and Border Protection 64

Footwear
September 2017
6404.19.69 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Valued over $3 but not over $6.50/pair
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Having soles (and mid-soles if any) of rubber or plastics attached
to one another and to the upper exclusively with an adhesive
Not
having a foxing or foxing-like band
The sole overlaps the upper nowhere except at the toe and/or at the
heel
6404.19.72 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Valued over $3 but not over $6.50/pair
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Not having soles (and mid-soles if any) of rubber or plastics
attached to one another and to the upper exclusively with an
adhesive - OR ­
Having a foxing or foxing-like band - OR ­
The sole overlaps the upper other than at the toe and/or at the heel
With uppers of vegetable fibers and having outer soles with textile
materials having the greatest surface area in contact with the
ground, but not taken into account under the terms of additional
U.S. Note 5 to this chapter
U.S. Customs and Border Protection 65

Footwear
September 2017
6404.19.77 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Valued over $3 but not over $6.50/pair
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Not having soles (and mid-soles if any) of rubber or plastics
attached to one another and to the upper exclusively with an
adhesive - OR ­
Having a foxing or foxing-like band -OR ­
The sole overlaps the upper other than at the toe and/or at the heel
With uppers of other than vegetable fibers and having outer soles
with textile materials having the greatest surface area in contact
with the ground, but not taken into account under the terms of
additional U.S. Note 5 to this chapter
6404.19.79 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Valued over $3 but not over $6.50/pair
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Not having soles (and mid-soles if any) of rubber or plastics
attached to one another and to the upper exclusively with an
adhesive - OR ­
Having a foxing or foxing-like band - OR ­
The sole overlaps the upper other than at the toe and/or at the heel
U.S. Customs and Border Protection 66

Footwear
September 2017
6404.19.82
Outer soles of rubber/plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Valued over $6.50, but not over $12.00/pair
With uppers of vegetable fibers and having outer soles with textile
materials having the greatest surface area in contact with the
ground, but not taken into account under the terms of additional
U.S. Note 5 to this chapter
Uppers of predominantly textile materials
6404.19.87
Uppers of predominantly textile materials
Outer soles of rubber/plastics
Not designed to be worn over, or in lieu of, other footwear as a
protection against water, oil, grease or chemicals or cold or
inclement weather
Not open toe or open heel
Valued over $6.50, but not over $12.00/pair
With uppers of other than vegetable fibers and having outer soles
with textile materials having the greatest surface area in contact
with the ground, but not taken into account under the terms of
additional U.S. Note 5 to this chapter
6404.19.89 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Not designed to be worn over, or in lieu of, ot
protection against water, oil, grease or chemi
inclement weather
her foot
cals or cold or
wear as a
Not open toe or open heel
Valued over $6 50 but not over $12 00/pair
6404.19.90 Uppers of predominantly textile materials
Outer soles of rubber/plastics
Not designed to be worn over, or in lieu of, ot
protection against water, oil, grease or chemi
inclement weather
her foot
cals or cold or
wear as a
Not open toe or open heel
Valued over $12.00/pair
U.S. Customs and Border Protection 67

Footwear
September 2017
6404.20.20
Outer soles of leather or composition leather
The whole shoe is either less than 10 percent by weight of rubber
or plastics - OR -
Not over 50 percent by weight of rubber, plastics and textile
material
Valued at or under $2.50 per pair
Uppers of predominantly textile materials
6404.20.40 Uppers of predominantly textile materials
Outer soles of leather or composition leather
The whole shoe is either less than 10 percent by weight of rubber
or plastics - OR -
Not over 50 percent by weight of rubber, plastics and textile
material
Valued over $2.50 per pair
6404.20.60 Uppers of predominantly textile materials
Outer soles of leather or composition leather
The whole shoe is more than 10 percent by weight of rubber or
plastics - AND –
Over 50 percent by weight of rubber, plastics and textile
material
HEADING 6405
This heading covers “other” footwear.
6405.10.00 Upper of predominantly leather and outer sole is not predominantly
rubber, plastics, leather or composition leather OR
Upper of predominantly composition leather
6405.20
Footwear, in which the outer sole's external surface is NOT predominately
rubber, plastics, leather or composition leather (this normally leaves only textile
materials); in which the upper's external surface is predominately textile
materials; which has a line of demarcation between the sole and upper; which is
U.S. Customs and Border Protection 68

Footwear
September 2017
6405.20.30 Upper of predominantly textile material and outer sole is not
predominantly rubber, plastics, leather or composition leather
Having an upper, the largest textile component of which is (by
weight) predominantly of vegetable fibers such as cotton and flax
(linings, accessories and reinforcements not included)
6405.20.60 Upper of predominantly textile material and outer sole is not
predominantly rubber, plastics, leather or composition leather
The upper and the outer sole get their essential character from a
felt which is, by weight, predominately wool
Category 459 applies
6405.20.90
Upper of predominantly textile material and outer sole is not
predominantly rubber, plastics, leather or composition leather
Having an upper, the largest textile component of which (by
weight)
is not predominantly of vegetable fibers such as cotton and flax or
wool (linings, accessories and reinforcements not included)
U.S. Customs and Border Protection 69

Footwear
September 2017
6405.90
Footwear, in which the upper's external surface is not predominately leather,
composition leather or textile materials; in which, if the external surface of the
upper is predominately rubber and/or plastics, the external surface of the
outer sole is NOT predominately rubber or plastics; in which there is a line of
demarcation between the sole and the upper;
6405.90.20 Upper is not predominantly leather, composition leather or textile
material
If the upper is predominantly rubber or plastics, the outer sole is
other than rubber or plastics
There is a line of demarcation between the upper and sole
Disposable footwear designed for one time use
6405.90.90 Upper is not predominantly leather, composition leather or textile
material
If the upper is predominantly rubber or plastics, the outer sole is
other than rubber or plastics
There is a line of demarcation between the upper and sole
Not disposable footwear designed for one time use
HEADING 6406

This heading covers footwear parts and related items.

6406.10 (Uppers and their parts, except stiffeners)

6406.10.05 Formed uppers
In which the external surface of the upper, not including the insole,
accessories, or reinforcements, is predominately leather or
composition leather
In American boys size 11-1/2 or larger and worn only by males
6406.10.10 Formed uppers
In which the external surface of the upper, not including the insole,
accessories, or reinforcements is predominately leather or
composition leather
Worn by females or in American boys size 11 or smaller, - OR –
Is the type of footwear commonly worn by both sexes
U.S. Customs and Border Protection 70

Footwear
September 2017
6406.10.20 Formed uppers
In which the external surface of the upper, not including the insole,
accessories, or reinforcements is predominately textile materials
In which the upper's external surface is over 50% leather (including
accessories or reinforcements)
6406.10.25 through 6406.10.40
Formed uppers in which the external surface of the upper, NOT including the
insole, accessories or reinforcements, is predominately textile materials and is
still 50% or less leather after every leather accessory or reinforcement present is
inc lude d
6406.10.25 Formed uppers
In which the external surface of the upper, not including the insole,
accessories, or reinforcements is predominately textile materials
Valued at or under $3.00 per pair
6406.10.30 Formed uppers
In which the external surface of the upper, not including the insole,
accessories, or reinforcements is predominately textile materials
Valued over $3.00 but not over $6.50 per pair
6406.10.35 Formed uppers
In which the external surface of the upper, not including the insole,
accessories, or reinforcements is predominately textile materials
Valued over $6.50 but not over $12.00 per pair
6406.10.40 Formed uppers
In which the external surface of the upper, not including the insole,
accessories, or reinforcements is predominately textile materials
Valued over $12.00 per pair
U.S. Customs and Border Protection 71

Footwear
September 2017
6406.10.45 Formed uppers
In which the external surface of the upper, not including the insole,
accessories or reinforcements is not predominately of leather,
composition leather, or textile materials
In which the external surface of the upper is over 90% rubber or
plastics (including accessories or reinforcements)
Which are not suitable to be finished into completed footwear
either having a foxing or foxing-like band applied or molded at the
sole and overlapping the upper or designed to be worn over, or in
lieu of, other footwear as a protection against water, oil, grease or
chemicals or cold or inclement weather
6406.10.50 Formed uppers
In which the external surface of the upper, not including the insole,
accessories or reinforcements, is not predominately of leather,
composition leather, or textile materials
In which the external surface of the upper is not over 90% rubber or
plastics (including accessories or reinforcements)
– OR –
Which are suitable to be finished into completed footwear having a
foxing or a foxing-like band applied or molded at the sole and
overlapping the upper or designed to be worn over, or in lieu of,
other footwear as a protection against water, oil, grease or
chemicals or cold or inclement weather
6406.10.60 through 6406.10.85
Shoe uppers or the parts thereof, which are NOT formed uppers; which are not
stiffeners, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces
(including shoe laces), buttons, snap fasteners, zippers, pompoms, or other
trimmings, or, in general, most parts which could be used in articles besides
footwear
6406.10.60 Uppers (not formed) or parts thereof
The upper's external surface is predominately rubber and/or
plastics (excluding accessories and reinforcements)
And which, if these are only internal parts of uppers (e.g., linings),
or are more than external uppers, are essentially only of rubber
and/or plastics (note that boot linings sewn to external shafts are
more than external uppers)
U.S. Customs and Border Protection 72

Footwear
September 2017
6406.10.65 Uppers (not formed) or parts thereof
The upper's external surface is predominately leather (excluding
accessories and reinforcements)
And which, if these are only un-external parts of uppers (e.g.,
linings), are essentially only of leather
6406.10.70 Uppers (not formed) or parts thereof
The upper’s external surface is predominantly textile materials
(excluding accessories or reinforcements)
In which the upper's external surface is over 50% leather (including
accessories or reinforcements)
6406.10.72 Uppers (not formed) or parts thereof
The external surface of the upper is predominately textile materials
(excluding accessories and reinforcements)
Of cotton; (of the textile materials present, the cotton fibers weigh
more than the man-made fibers, or wool and/or fine animal hair
fibers, or any other single type of fibers)
In which the upper's external surface is less than 50% textile
materials (i ncluding any leather, rubber or plastics accessories or
reinforcements)
6406.10.77 -Uppers (not formed) or parts thereof
The external surface of the upper is predominately textile materials
(excluding accessories and reinforcements)
Of cotton; (of the textile materials present, the cotton fibers weigh
more than the man-made fibers, or wool and/or fine animal hair
fibers, or any other single type of fibers)
In which the upper's external surface is 50% or more of textile
materials (i ncluding any leather, rubber or plastics accessories or
reinforcements)
Category 369 applies
U.S. Customs and Border Protection 73

Footwear
September 2017
6406.10.85 Uppers (not formed) or parts thereof
The external surface of the upper is predominately textile materials
(excluding accessories and reinforcements)
Other than cotton; (of the textile materials present, the cotton fibers
weigh less than any other single fiber)
In which the upper's external surface is less than 50% textile
materials (i ncluding any leather, rubber or plastics accessories or
reinforcements)
6406.10.9020 through 6406.10.9060
Shoe uppers or parts thereof, which are NOT formed uppers; which are not
stiffeners, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces
(including shoe laces), buttons, snap fasteners, zippers, pompoms, or other
trimmings, or, in general, most parts which could be used in articles besides
footwear, in which, if uppers, the upper's external surface is predominately
textile materials other than cotton, excluding accessories and reinforcements; in
which, if uppers, the upper's external surface is 50% or more textile materials
other than cotton, after every leather, rubber and plastics accessory and
reinforcement is included as part of the upper's external surface; which, if
internal parts of uppers or more than external uppers, are NOT essentially ONLY
of leather or of rubber and/or plastics and contain textile materials that are
substantially more essential than any other type of material, excluding the two
6406.10.9020 Uppers (not formed) or parts thereof
The external surface of the upper is predominately textile
materials (excluding accessories and reinforcements)
In which the upper's external surface is 50% or more of textile
materials (i ncluding any leather, rubber or plastics accessories
or
reinforcements)
Of wool or fine animal hair; (of the textile materials present, wool
or fine animal hair weighs more than any other single fiber)
Category 469 applies
U.S. Customs and Border Protection 74

Footwear
September 2017
6406.10.9040 Uppers (not formed) or parts thereof
The external surface of the upper is predominately textile
materials (excluding accessories and reinforcements)
In which the upper's external surface is 50% or more of textile
materials (i ncluding any leather, rubber or plastics accessories
or
reinforcements)
Of man-made fibers; (of the textile materials present, man- made
fibers weigh more than any other single fiber)
Category 669 applies
6406.10.9060 Uppers (not formed) or parts thereof
The external surface of the upper is predominately textile
materials (excluding accessories and reinforcements)
In which the upper's external surface is 50% or more of textile
materials (i ncluding any leather, rubber or plastics accessories
or
reinforcements)
Of other than cotton, man-made, wool or fine animal hair fibers
(of the textile materials present, some OTHER single type of fiber
weighs more than either the cotton fibers, or the
man-made fibers, or the wool and/or fine animal hair fibers)
Category 899 applies
6406.10.9090 Uppers (not formed) or parts thereof
Not stiffeners, nails, boot protectors, eyelets, boot hooks,
buckles, ornaments, braid, laces (incl. shoe laces), buttons, snap
fasteners, zippers, pom-poms or other trimmings, or, in general,
most parts which could be used in articles besides footwear
The external surface of the upper is predominately NOT rubber
and/or plastics, leather or textile materials, excluding accessories
and reinforcements
If parts of uppers, are essentially of a material other than rubber
and/or plastics, leather, or textile materials
6406.20.00 -Outer soles or heels, which would be in contact with the
ground when in use, and in which rubber and/or plastics gives
them their essential character
6406.90.10 -Parts of footwear, in which wood gives them their essential
character
U.S. Customs and Border Protection 75

Footwear
September 2017
6406.99.1505 through 6406.99.1510
Leg warmers, without feet, which are essentially of textile materials; in which the
man-made fibers weigh more than the cotton fibers, the wool and/or fine animal
hair fibers, or any other single type of fiber ­
6406.90.1505 Leg warmers
Of man-made textile fibers; (in which the man-made fibers weigh
more than any other single fiber)
In which wool and/or fine animal hair is 23% or MORE, by weight,
of the fibers present
Category 459 applies
6406.90.1510 Leg warmers
Of man-made textile fibers; (in which the man-made fibers weigh
more than any other single fiber)
In which wool and/or fine animal hair is LESS than 23% by weight,
of the fibers present
Note textile category 659 applies
6406.90.1540
Parts of footwear; or removable insoles or heel cushions or the
like; or gaiters or leggings or the like (except leg warmers) or
stiffeners or parts thereof
Of man-made textile fibers; (in which the man-made fibers weigh
more than any other single fiber)
Other than ornaments, braid, laces (incl. shoe laces), buttons,
pom-poms or other trimmings, or, in general, most parts usable
in
articles besides footwear
Category 659 applies
6406.90.1550 Leg warmers
of cotton; (in which the cotton fibers weigh more than any other
single type of fiber)
Category 359 applies
6406.90.1560 Leg warmers
Of wool or fine animal hair; (in which the wool and/or fine animal
hair fibers weigh more than any other single type of fiber)
Category 459 applies
6406.90.1570 Leg warmers
Of textile materials and in which another single type of fiber
weighs more than either the cotton fibers, the man-made fibers,
or the wool and/or fine animal hair fibers
Category 859 applies
U.S. Customs and Border Protection 76

Footwear
September 2017
6406.90.1580 -Parts of footwear; or removable insoles or heel cushions or
the like; or gaiters or leggings or the like (except leg warmers) or
stiffeners or parts thereof
-Of textile; (in which another single fiber weigh more
than either
the cotton fibers, the man-made fibers or the wool and/or fine
animal hair fibers)
-Other than ornaments, braid, laces (incl. shoe laces), buttons,
pom-poms or other trimmings, or, in general, most parts usable in
articles besides footwear
6406.90.3030 Parts of footwear
Bottoms which are "more than" outer soles or outer heels
Rubber and/or plastics give them their essential character
Which are not boot bottoms, i.e., the foot portion of a boot with a
shaft (when complete)
6406.90.3060 Parts of footwear
Removable insoles, heel cushions or the like, or gaiters, leggings
or the like, or parts thereof
Which either are stiffeners or are not uppers (with or w/o insoles)
nor parts of uppers
Which are not outer soles or heels
Which are not boot protectors, welt strips uncut to lengths,
ornaments, trimmings, or, in general, most items that could be
used in articles besides footwear
Which are not shin guards or similar protective sportswear
Which are not orthopedic appliances or parts or accessories
thereof
Which are essentially of rubber and/or plastics
U.S. Customs and Border Protection 77

Footwear
September 2017
6406.90.60 Parts of footwear
Removable insoles or heel cushions or the like, or gaiters,
leggings or the like, or parts thereof
Which are not uppers (with or without insoles attached) nor the
parts thereof
Which are not shin guards or similar protective sportswear
Which are not orthopedic appliances or parts or accessories
thereof
In which leather is the essential character
Which are not boot protectors, welt strips not cut to length,
buckles, ornaments, laces (including shoe laces), buttons,
pompoms or other trimmings, or, in general, most parts which
could be used in articles besides footwear
6406.90.90
Parts of footwear
Removable insoles or heel cushions or the like, or gaiters,
leggings or the like, or parts thereof; which are not uppers
(with
or without insoles attached) nor the parts thereof
In which the essential character is not given by either wood,
rubber and/or plastics, textile materials, or leather
(c ommercially, the only materials left are metals, cork,
cardboard, paperboard and furskin)
Which are not nails, boot protectors, zippers, ornaments, or
trimmings, or, in general, most parts which could be used in
articles besides footwear
U.S. Customs and Border Protection 78

Footwear
September 2017
ADDITIONAL INFORMATION
The Internet
The home page of U.S. Customs and Border Protection on the
Internet provides the trade community with current, relevant
information regarding CBP operations and items of special interest.
The site posts information -- which includes proposed regulations,
news releases, publications and notices, etc. -- that can be searched,
read online, printed or downloaded to your personal computer. The
website was established as a trade-friendly mechanism to assist the
importing and exporting community. The website also links to the
home pages of many other agencies whose importing or exporting
regulations U.S. Customs and Border Protection helps to enforce.
The website also contains a wealth of information of interest to a
broader public than the trade community. For instance, the “Know
Before You Go” publication and traveler awareness campaign are
designed to help educate international travelers.
The web address of U.S. Customs and Border Protection is
https://www.cbp.gov
Customs Regulations
The current edition of Customs and Border Protection Regulations of
the United States is a loose-leaf, subscription publication available
from the Superintendent of Documents, U.S. Government Printing
Office, via the Internet, phone, fax, postal mail, or email. Internet:
https://bookstore.gpo.gov
. Phone: DC Metro Area: (202) 512-1800, Toll-
Free: (866) 512-1800, Monday through Friday, 7a.m. - 5 p.m. EST Fax:
(202) 512-2104. Mail: Superintendent of Documents, P.O. Box 371954,
Pittsburgh, PA 15250-7954. Email: Conctactcenter@gpo.gov. A bound
edition of Title 19, Code of Federal Regulations is also available for
sale from the same address. All proposed and final regulations are
published in the Federal Register, which is published daily by the
Office of the Federal Register, National Archives and Records
Administration, and distributed by the Superintendent of Documents.
Information about online access to the Federal Register may be
obtained by calling (202) 512-1800 between 7 a.m. and 5 p.m. Eastern
U.S. Customs and Border Protection 79

Footwear
September 2017
time. These notices are also published in the weekly Customs Bulletin
described below.
Customs Bulletin
The Customs Bulletin and Decisions (“Customs Bulletin”) is a
weekly publication that contains decisions, rulings, regulatory
proposals, notices and other information of interest to the trade
community. It also contains decisions issued by the U.S. Court of
International Trade, as well as customs-related decisions of the U.S.
Court of Appeals for the Federal Circuit. Each year, the Government
Printing Office publishes bound volumes of the Customs Bulletin.
Subscriptions may be purchased from the Superintendent of
Documents, and contact information is listed above.
U.S. Customs and Border Protection 80

Footwear
September 2017
Importing into the United States
This publication provides an overview of the importing process and
contains general information about import requirements. The current
edition of Importing Into the United States contains much new and
revised material brought about pursuant to the Customs Modernization
Act (“Mod Act”). The Mod Act fundamentally altered the relationship
between importers and U.S. Customs and Border Protection by
shifting to the importer the legal responsibility for declaring the value,
classification, and rate of duty applicable to entered merchandise.
The current edition contains a section entitled "Informed Compliance."
A key component of informed compliance is the shared responsibility
between U.S. Customs and Border Protection and the import
community, wherein CBP communicates its requirements to the
importer, and the importer, in turn, uses reasonable care to assure
that CBP is provided accurate and timely data pertaining to the
importer’s importation.
Single copies may be obtained from local offices of U.S. Customs and Border
Protection, or from the Office of Public Affairs, U.S. Customs and Border
Protection, 1300 Pennsylvania Avenue NW, Washington, DC 20229. An online
version is available at the CBP website.
Informed Compliance Publications
U.S. Customs and Border Protection has prepared a number of Informed
Compliance publications in the “What Every Member of the Trade Community
Should Know About:...” series. Check the Internet website https://www.cbp.gov for
current publications.
U.S. Customs and Border Protection 81

Footwear
September 2017
Value Publications
Customs Valuation under the Trade Agreements Act of 1979 is a 96­
page book containing a detailed narrative description of the customs
valuation system, the customs valuation title of the Trade Agreements
Act (section 402 of the Tariff Act of 1930, as amended by the Trade
Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of
Administrative Action which was sent to the U.S. Congress in
conjunction with the TAA, regulations (19 CFR 152.000-152.108)
implementing the valuation system (a few sections of the regulations
have been amended subsequent to the publication of the book) and
questions and answers concerning the valuation system.
Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory
provisions, CBP Regulations implementing the statute, portions of the Customs
Valuation Code, judicial precedent, and administrative rulings involving
application of valuation law. A copy may be purchased for a nominal charge from
the Superintendent of Documents, Government Printing Office, via the Internet,
phone, fax, postal mail, or email. Internet: https://bookstore.gpo.gov. Phone: DC
Metro Area: (202) 512-1800, Toll-Free: (866) 512-1800, Monday through Friday, 7
a.m. - 5 p.m. EST. Fax: (202) 512-2104. Mail: Superintendent of Documents, P.O.
Box 371954, Pittsburgh, PA 15250-7954. Email: Conctactcenter@gpo.gov. This
publication is also available on the Internet web site of U.S. Customs and Border
Protection.
U.S. Customs and Border Protection 82

Footwear
September 2017
The information provided in this publication is for general information
purposes only. Recognizing that many complicated factors may be involved
in customs issues, an importer may wish to obtain a ruling under CBP
Regulations, 19 CFR Part 177. Requests for rulings should be addressed to:
Director, National Commodity Specialist Division

Regulations and Rulings

201 Varick Street, Suite 501

New York, New York 10014

Or you may obtain advice from an expert (such as a licensed customs
broker, attorney or consultant) who specializes in customs matters. Reliance
solely on the general information in this pamphlet may not be considered
reasonable care.
Additional information may also be obtained from U.S. Customs and Border
Protection ports of entry. Please consult your telephone directory for an office
near you. Contact information for ports of entry can also be found on the Internet
at www.cbp.gov/contact/ports.
U.S. Customs and Border Protection 83

Footwear
September 2017
“Your Comments are Important”
The Small Business and Regulatory Enforcement Ombudsman and
10 regional Fairness Boards were established to receive comments
from small businesses about Federal agency enforcement activities
and rate each agency’s responsiveness to small business. If you wish
to comment on the enforcement actions of U.S. Customs and Border
Protection, call 1- 888-REG-FAIR (1-888-734-3247).
REPORT SMUGGLING 1-800-BE-ALERT OR 1-888-NO-DROGA
U.S. Customs and Border Protection 84

Footwear
September 2017
Visit our Internet website https://www.cbp.gov
U.S. Customs and Border Protection 85