Lace-up low shoes (Tariff notice 20)
Check the tariff classification for lace-up low shoes.
New regulation
A new regulation was published on 3 November 2023.
L Series
Reg 2023/2451
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
6404 19 90
Description of goods
Footwear having an upper made of a textile fabric (100 % cotton). Strips (approximately 5 mm wide) of the same textile fabric are stitched on around the instep and along the front opening and underneath the eyelet stays, as well. On the inside, the stitching of these strips fixes another strip reinforcing the eyelet stays. On both sides of the footwear two vertical strips (approximately 5 mm wide) are stitched on to the upper material from the eyelet stays to the sole.
The footwear has a rubber sole (approximately 2 cm in thickness). The part of the sole making contact with the ground has an evenly structured non-slip surface. A rubber strip of approximately 3 cm is attached to the side of the rubber sole and approximately 1 cm of this strip is overlapping the textile upper all around the footwear.
The footwear has laces as a closing system.
Reasons
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a) and (b) and Additional note 1 to Chapter 64 of the Combined Nomenclature and by the wording of CN codes 6404, 6404 19and 6404 19 90.
Classification under CN code 6404 11 00 as tennis shoes, basketball shoes, gym shoes, training shoes and the like is excluded, because the footwear is neither designed for any of these sporting activities nor is it designed for a sporting activity similar to tennis, basketball, gym or training. Such sporting activities require running, jumping movements, quick turns or abrupt stops. Therefore, the sole of footwear designed for these activities must have features to absorb shocks resulting from the impacts of those movements or be otherwise adapted to a specific sporting activity. Such features could be, for example, air or gas pads, especially in the heel part of the footwear to absorb shocks. However, the sole of the footwear does not have any such features. Moreover, the outer sole does not have any features to support movements specific for a certain sporting activity. For example, the outer sole does not have the typical structure (outer sole pattern) of tennis shoes that supports turning movements typical for tennis. It is rather a non-slip outer sole designed for walking. Moreover, the upper is neither reinforced nor padded to grant stability to the foot and balance when running, jumping, turning or stopping quickly. The two vertical strips (approximately 5 mm wide) stitched to the sides of the footwear and the part of the rubber strip overlapping the upper close to the sole are not reinforcing the upper sufficiently.
Consequently, despite the laces and the non-slip outer sole, the article is designed as casual leisure footwear for walking.
(See also paragraphs 3 to 7 of the Explanatory notes to the Combined Nomenclature to subheading 6404 11 00).
The article is therefore to be classified under CN code 6404 19 90 as other footwear with outer soles of rubber and uppers of textile materials.
Contact details
Tariff Classification
Customs and Border Design
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.