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of <h1>Guidance on Classifying Footwear with Mixed Uppers under Drawback Schedule: Predominant Material Determines Tariff Item 6403.</h1> The circular addresses the classification of footwear with uppers made of a combination of leather and synthetic/textile materials under Chapter 64 of the Drawback Schedule for 2008-09. It clarifies that footwear should be classified based on the predominant material of the upper. If leather is the predominant material, the footwear should be classified under tariff item 6403, provided the soles are made of rubber, plastics, leather, or composition leather. This guidance is intended to resolve classification issues faced by exporters and ensure consistent application of the Drawback Schedule. A public notice and standing order are recommended for further guidance.
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