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Footwear
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FOOTWEAR HEADINGS

  • Footwear classification in Chapter 64 of the HTS in the United States, depends on two factors
    • The identification of the component material comprising the greatest external surface area of the upper
    • The external surface area of the outer sole.
  • Footwear Chapters
    • 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

EXTERNAL SURFACE AREA OF THE UPPER (ESAU)

The upper is the part of the footwear above the sole. Generally, upper material will cover the sides and top of the foot. Accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments, are not taken in account.

In order for a material to be considered the ESAU it must be:

  1. Visible on the surface of the shoe.
  2. Plausible or viable upper material.
  3. Essential (its removal would render the shoe incomplete). Materials which provide structural support, rigidity or strength to the shoe are considered upper material.

EXTERNAL SURFACE AREA OF THE SOLE (ESAS)

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. The outer sole is the material having the greatest surface area in contact with the ground.

The ESAS 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.

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)