News and Media
23/11/2011
Reminder: HTS Changes for "Textile-Bottomed Footwear" Take Effect Dec 3, 2011
This notice is a reminder that the tariff changes made by Presidential Proclamation 8742 for certain rubber- or plastic-soled footwear to which a layer of textile materials has been added (textile-bottomed footwear) are effective for goods entered or withdrawn from warehouse for consumption on or after December 3, 2011. Changes include a new Additional Note and new tariff breakouts for most affected footwear that moves from HTS 6405 to 6402 or 6404 as a result of the new note.
New chapter 64 Note 5 states "For the purposes of determining the constituent material of the outer sole pursuant to note 4(b) of this chapter, no account shall be taken of textile materials which do not possess the characteristics usually required for normal use of an outer sole, including durability and strength."
This note will require the layer of textile materials on rubber- or plastic-soled footwear to be ignored unless it possesses the characteristics usually required for normal use of an outer sole. Any ignored textile layer would then be considered an accessory or reinforcement and would not be taken into consideration for classification purposes.
Some footwear reclassified out of heading 6405 to HTS 6402/6404 due to the new Additional Note may not be classifiable under one of the 21 new low-duty tariff numbers and would therefore be classified under the existing (usually higher duty) tariff numbers in HTS 6402/6404.
Footwear that could be subject to the higher duty rates may include waterproof and protective footwear with uppers of rubber/plastic or textile, that are rubber- or plastic-soled to which a layer of textile materials has been added, where the layer does not possess the characteristics usually required for normal use of an outer sole, including durability and strength.
The complete proclamation and comparison tables may be viewed by clicking on the following link.


