An American court of appeals has ruled that Teva sandals are slip-on shoes that cannot be classified as sports footwear under the Harmonized Tariff Schedule. Confirming a ruling already given in 2008, the finding means that its sandals are subject to an import duty of 37.5 percent in the U.S. In the case, Teva's parent company, Deckers Outdoor Corporation, had unsuccessfully argued that Teva's sport sandals are “an evolutionary step in improving traditional training shoes by providing greater breathability.”