Predominant material rule: classify footwear uppers by the material with greatest external surface area to determine tariff heading. For footwear, the material of the upper is the material with the greatest external surface area (ignoring accessories). If leather is the predominant constituent of the upper and the outer sole is of rubber, plastics, leather or composition leather, the footwear is to be classified under the Drawback Schedule tariff item for leather uppers; similar predominance criteria apply to related headings. Footwear not falling under those primary leather-related tariff items must be classified as other footwear. Drawback Schedule entries are aligned with Customs Tariff four-digit descriptions and sub-classification follows the scope of the relevant sub-tariff items.
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Predominant material rule: classify footwear uppers by the material with greatest external surface area to determine tariff heading.
For footwear, the material of the upper is the material with the greatest external surface area (ignoring accessories). If leather is the predominant constituent of the upper and the outer sole is of rubber, plastics, leather or composition leather, the footwear is to be classified under the Drawback Schedule tariff item for leather uppers; similar predominance criteria apply to related headings. Footwear not falling under those primary leather-related tariff items must be classified as other footwear. Drawback Schedule entries are aligned with Customs Tariff four-digit descriptions and sub-classification follows the scope of the relevant sub-tariff items.
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