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Issues: Classification of imported footwear under Tariff Heading 6404 11 90 vs. 6405 20 00 of the Customs Tariff.
In this case, the appellant appealed against an order classifying imported footwear under Tariff Heading 6404 11 90, contending that they should be classified under Tariff Heading 6405 20 00 of the Customs Tariff. The appellant argued that the footwear in question were ordinary footwear, not sports footwear, as claimed by the lower authorities. They supported their argument with an opinion from the Footwear Design and Development Institute, stating that the footwear did not have special features to enhance sports activity. On the other hand, the revenue contended that the footwear were designed for enhancing sporting activity, citing cushioning effects and built-in bars on the soles. The Tribunal analyzed the definitions of sports footwear under Chapter Note to Chapter 64 of the Customs Tariff, which require provisions for attachment of spikes, springs, stops, clips, bars, or similar features. Upon examining the samples and the opinion from the Footwear Design and Development Institute, the Tribunal concluded that the imported footwear did not meet the criteria for sports footwear. Consequently, the impugned order was set aside, and the appeals were allowed.
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