Excise exemption for footwear limits duty to a capped ad valorem rate, excluding plastic-soled or plastic-upper items. Exempts footwear under the tariff classification from excise duty in excess of a capped ad valorem rate, thereby limiting the duty payable to the specified ad valorem amount. The exemption does not apply to footwear with outer soles or uppers made of or visibly coated or covered externally with plastics; 'plastics' for this purpose includes any material visibly coated or covered externally with plastics.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for footwear limits duty to a capped ad valorem rate, excluding plastic-soled or plastic-upper items.
Exempts footwear under the tariff classification from excise duty in excess of a capped ad valorem rate, thereby limiting the duty payable to the specified ad valorem amount. The exemption does not apply to footwear with outer soles or uppers made of or visibly coated or covered externally with plastics; 'plastics' for this purpose includes any material visibly coated or covered externally with plastics.
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