Classification of footwear having uppers of a combination of leather and synthetic/textile material under Chapter 64 of the Drawback Schedule, 2008-09

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..... tic/textile material under Chapter 64 of the Drawback Schedule, 2008-09 -------- I am directed to say that the Board has received a representation from the Council for Leather Exports (CLE) that exporters are facing problems in classification of footwear having uppers made of a combination of leather and non-leather materials such as synthetic, texti .....

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..... pter 64 also. In this regard, it is hereby clarified that the above mentioned note is applicable only for the purposes of chapter 42 of the Drawback Schedule and not to footwear which fall under chapter 64 of the Drawback Schedule. 3. Further, according to note 1 of the above mentioned notification the tariff items and description of goods in the Drawback Schedule, 2008-09 are aligned with t .....

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..... ding 6403 may be determined in accordance with the description of the goods and the scope of various sub-tariff items under the tariff item 6403. Similar predominance criteria will hold for goods falling under heading 6404 also. Only such footwear which cannot be classified under tariff items 6401, 6402, 6403 and 6404 of the Drawback Schedule are to be classified under the tariff item 6405. 5. .....

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