Federal Circuit - Tariff classification of sport sandals affirmed 

May 13: The U.S. Court of Appeals for the Federal Circuit today affirmed a judgment of the Court of International Trade on the tariff classification of certain imported sports sandals. Deckers Corp. v. United States, 2013-1356 (Fed. Cir. May 13, 2014)

The trade court determined that the imported Teva® sports sandals—shoes with rubber or plastic soles and cloth or textile straps in the upper portion of the shoe, open toe and heel sections, and the upper section not fully enclosing the foot, intended to be used for athletic pursuits, such as running, jogging, hiking, and a variety of water-based activities—were properly classified under the “basket provision” of HTSUS subheading 6404.19.35 and thus subject to 37.5% customs duty.


The Federal Circuit decision [PDF 229 KB] today concludes that both the trade court and the Federal Circuit were bound by a prior decision of the Federal Circuit in this matter.



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