HTSUS - Classification of footwear with textile material on outer sole 

November 14: The U.S. Customs and Border Protection (CBP) issued a final notice of analysis for classification of footwear with textile material on the outer sole.

The final notice appears in the Customs Bulletin [PDF 109 KB] Vol. 47, No. 45 (November 13, 2013) and is effective for for merchandise entered or withdrawn from warehouse for consumption on or after the date of publication in the Customs Bulletin.


CBP’s final notice includes responses to comments made to the proposed notice. After considering the responses to the proposal, CBP determined that ISO 20871 will be recognized in assessing the characteristics of textile material attached to outer soles, taking into consideration certain clarifications regarding the test’s applicability and interpretation of its results.


To demonstrate that the terms of Note 5 have been met, in response to a request for information via CBP Form 28, or attached to entry documentation, importers must present independent laboratory reports applying ISO 20871.


Similarly, CBP may conduct its own testing by applying ISO 20871 on footwear samples when circumstances warrant.



For more information, contact a professional with KPMG’s Trade & Customs practice:


Douglas Zuvich

(312) 665-1022


Andrew Siciliano

(631) 425-6057


John L. McLoughlin

(267) 256-2614


Todd R. Smith

(949) 885-5617


Luis A. Abad

(212) 954-3094


Amie Ahanchian

(202) 533-3247


Or your local KPMG Trade & Customs professional.




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