WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
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 6403.19 - - Other 6403.20 - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe - Other footwear, incorporating a protective metal toe-cap - Other footwear with outer soles of leather : 6403.5 1 - - Covering the ankle 6403.59 - - Other 6403.40 - Other footwear : - - Covering the ankle 6403.99 - - Other 6403.9 1 This heading covers footwear with uppers (see General Explanatory Note, Part @)) made of leather and with outer soles (see General Explanatory Note, Part (C)) made of : (1) Rubber (as defined in Note 1 to Chapter 40). (2) Plastics. (3) Woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye, no account bein taken of any resulting change of colour (see Note 3 (a) to this Chapter and General Exp anatory Note, Part (E)). f (4) Leather (see Note 3 (b) to this Chapter). (5) Corn osition leather (by virtue of Note 3 to Cha ter 41, " composition leather " is restricted to su stances with a basis of leather or leather fi re). g -
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; (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 63.09; (d) Articles of asbestos (heading 68.12); (e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or (f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95). 2.- For the purposes of heading 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 96.06. 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; and (b) the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14. 4.- Subject to Note 3 to this Chapter : (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; (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. Subheading Note. 1.- For the purposes of subheadings 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, sprigs, 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.