Footwear, gaiters and the like; parts of such articles
1. This Chapter does not cover:
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;2. For the purposes of heading No. 64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No. 96.06.(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) Worn footwear of heading No. 63.09;
(d) Articles of asbestos (heading No. 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No. 90.21); or
(f) Toy footwear or skating boots with ice or roller skates attached;shin-guards or similar protective sportswear (Chapter 95).
3. For the purposes of this Chapter:
(a) the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and4. Subject to Note 3 to this Chapter:(b) the term "leather" refers to the goods of heading Nos. 41.04 to 41.09.
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;SUB-HEADING NOTE(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
For the purposes of sub-heading Nos.
6402.12,6402.19,6403.12,6403.19 and 6404.11, the expression "sports footwear"
applies only to:
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, springs, stops, clips, bars or the like;(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
| Heading
No. |
Sub-heading No. | Description of article | Rate of
duty
| |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 64.01 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | |||
| 6401.10 | - Footwear incorporating a protective metal toe-cap | 35% | ... | |
| - Other footwear: | ||||
| 6401.91 | -- Covering the knee | 35% | ... | |
| 6401.92 | -- Covering the ankle but not covering the knee | 35% | ... | |
| 6401.99 | --Other | 35% | ... | |
| 64.02 | Other footwear with outer soles and uppers of rubber or plastics | |||
| - Sports footwear: | ||||
| 6402.12 | -- Ski-boots, cross-country ski footwear and snowboard boots | 35% | ... | |
| 6402.19 | -- Other | 35% | ... | |
| 6402.20 | -Footwear with upper straps or thongs assembled to the sole by means of plugs | 35% | ... | |
| 6402.30 | - Other footwear, incorporating a protective metal toe-cap | 35% | ... | |
| - Other footwear: | ||||
| 6402.91 | -- Covering the ankle | 35% | ... | |
| 6402.99 | -- Other | 35% | ||
| 64.03 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | |||
| - Sports footwear: | ||||
| 6403.12 | -- Ski-boots, cross-country ski footwear and snowboard boots | 35% | ... | |
| 6403.19 | --Other | 35% | ... | |
| 6403.20 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 35% | ... | |
| 6403.30 | - Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | 35% | ... | |
| 6403.40 | - Other footwear, incorporating a protective metal toe-cap | 35% | ... | |
| - Other footwear, with outer soles of leather: | ||||
| 6403.51 | -- Covering the ankle | 35% | ... | |
| 6403.59 | --Other | 35% | ... | |
| - Other footwear : | ||||
| 6403.91 | -- Covering the ankle | 35% | ... | |
| 6403.99 | -- Other | 35% | ... | |
| 64.04 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | |||
| -Footwear with outer soles of rubber or plastics : | ||||
| 6404.11 | -- Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 35% | ... | |
| 6404.19 | --Other | 35% | ... | |
| 6404.20 | - Footwear with outer soles of leather or composition leather | 35% | ... | |
| 64.05 | Other footwear | |||
| 6405.10 | - With uppers of leather or composition leather | 35% | ... | |
| 6405.20 | - With uppers of textile materials | 35% | ... | |
| 6405.90 | -Other | 35% | ... | |
| 64.06 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | |||
| 6406.10 | - Uppers and parts thereof, other than stiffeners | 35% | ... | |
| 6406.20 | - Outer soles and heels, of rubber or plastics | 35% | ... | |
| - Other: | ||||
| 6406.91 | -- Of wood | 35% | ... | |
| 6406.99 | -- Of other materials | 35% | ... | |
 |