The Federal Circuit affirmed a decision of the U.S. Court of International Trade, after a trial on the merits, holding that three styles of sport sandals had been properly classified under subheading 6404.19.35 of the Harmonized Tariff Schedule of the United States. The court rejected the plaintiff?s effort to reclassify the sandals as athletic footwear, agreeing with the trial court?s determination that the goods in question indisputably fit within the plain language of that unambiguous subheading (?[f]ootwear with outer soles of rubber, plastics .¿.¿. and uppers of textile materials .¿.¿. with open toes or open heels .¿.¿.?) and were not like the enumerated exemplars of subheading 6404.11.80 (?tennis shoes, basketball shoes, gym shoes, training shoes .¿.¿.?), all of which had closed uppers.
Deckers Corp. v. United States
July 8, 2008