Section XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Chapter 64

Footwear, gaiters and the like; parts of such articles

Notes.

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).

Page 1 of 8

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.

Page 2 of 8

Heading

TSN

 

Commodity Description

 

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

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.

 

 

 

 

 

 

 

 

 

-

Footwear

incorporating

a

 

 

 

 

 

 

 

 

 

protective metal toe-cap:

 

 

 

 

 

 

 

 

 

6401.10.10.00

--

Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

 

2u

10

7.5

 

 

 

 

 

6401.10.90.00

--

Other

 

 

 

2u

20

7.5

 

 

 

 

 

 

- Other footwear :

 

 

 

 

 

 

 

 

 

 

 

-- Covering the ankle but not

 

 

 

 

 

 

 

 

 

covering the knee:

 

 

 

 

 

 

 

 

 

 

6401.92.10.00

---

Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

 

2u

10

7.5

 

 

 

 

 

6401.92.90.00

---

Other

 

 

 

2u

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

 

 

 

6401.99.10.00

---

Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

 

2u

10

7.5

 

 

 

 

 

6401.99.90.00

---

Other

 

 

 

2u

20

7.5

 

 

 

 

64.02

 

Other footwear with outer soles

 

 

 

 

 

 

 

 

 

and uppers of rubber or

 

 

 

 

 

 

 

 

 

plastics.

 

 

 

 

 

 

 

 

 

 

 

 

- Sports footwear :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 3 of 8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Heading

TSN

 

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

 

-- Ski-boots, cross-country ski

 

 

 

 

 

 

 

 

 

footwear and snowboard boots:

 

 

 

 

 

 

 

 

6402.12.10.00

---

Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

20

7.5

 

 

 

 

 

6402.12.90.00

---

Other

2u

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

6402.19.10.00

---

Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

10

7.5

 

 

 

 

 

6402.19.90.00

---

Other

2u

20

7.5

 

 

 

 

 

 

- Footwear with upper straps or

 

 

 

 

 

 

 

 

 

thongs assembled to the sole by

 

 

 

 

 

 

 

 

 

means of plugs:

 

 

 

 

 

 

 

 

6402.20.10.00

--

Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

10

7.5

 

 

 

 

 

6402.20.90.00

--

Other

2u

20

7.5

 

 

 

 

 

 

- Other footwear :

 

 

 

 

 

 

 

 

 

-- Covering the ankle:

 

 

 

 

 

 

 

 

6402.91.10.00

---

Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

10

7.5

 

 

 

 

 

6402.91.90.00

---

Other

2u

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

6402.99.10.00

---

Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

10

7.5

 

 

 

 

 

6402.99.20.00

---

Beach sandals

2u

20

7.5

 

 

 

 

 

6402.99.90.00

---

Other

2u

20

7.5

 

 

 

 

Page 4 of 8

Heading

TSN

Commodity Description

 

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

64.03

 

Footwear

with outer soles

of

 

 

 

 

 

 

 

 

 

rubber,

plastics, leather

or

 

 

 

 

 

 

 

 

 

composition leather and uppers

 

 

 

 

 

 

 

 

 

of leather.

 

 

 

 

 

 

 

 

 

 

- Sports footwear :

 

 

 

 

 

 

 

 

 

 

-- Ski-boots, cross-country ski

 

 

 

 

 

 

 

 

 

footwear and snowboard boots:

 

 

 

 

 

 

 

 

 

6403.12.10.00

--- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

2u

20

7.5

 

 

 

 

 

6403.12.90.00

--- Other

 

 

2u

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

 

 

6403.19.10.00

--- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

2u

10

7.5

 

 

 

 

 

6403.19.90.00

--- Other

 

 

2u

20

7.5

 

 

 

 

 

 

- Footwear with outer soles of

 

 

 

 

 

 

 

 

 

leather, and uppers which consist

 

 

 

 

 

 

 

 

 

of leather straps across the instep

 

 

 

 

 

 

 

 

 

and around the big toe:

 

 

 

 

 

 

 

 

 

6403.20.10.00

-- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

2u

10

7.5

 

 

 

 

 

6403.20.90.00

-- Other

 

 

2u

20

7.5

 

 

 

 

 

 

- Other footwear, incorporating a

 

 

 

 

 

 

 

 

 

protective metal toe-cap:

 

 

 

 

 

 

 

 

 

6403.40.10.00

-- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

2u

10

7.5

 

 

 

 

 

6403.40.90.00

-- Other

 

 

2u

20

7.5

 

 

 

 

Page 5 of 8

Heading

TSN

Commodity Description

 

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

 

- Other footwear with outer soles of

 

 

 

 

 

 

 

 

 

leather :

 

 

 

 

 

 

 

 

 

 

 

-- Covering the ankle:

 

 

 

 

 

 

 

 

 

6403.51.10.00

--- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

2u

10

7.5

 

 

 

 

 

6403.51.90.00

--- Other

 

 

2u

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

 

 

6403.59.10.00

--- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

2u

10

7.5

 

 

 

 

 

6403.59.90.00

--- Other

 

 

2u

20

7.5

 

 

 

 

 

 

- Other footwear :

 

 

 

 

 

 

 

 

 

 

-- Covering the ankle:

 

 

 

 

 

 

 

 

 

6403.91.10.00

--- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

2u

10

7.5

 

 

 

 

 

6403.91.90.00

--- Other

 

 

2u

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

 

 

6403.99.10.00

--- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

2u

10

7.5

 

 

 

 

 

6403.99.90.00

--- Other

 

 

2u

20

7.5

 

 

 

 

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 :

 

 

 

 

 

 

 

 

 

 

 

 

Page 6 of 8

 

 

 

 

 

 

Heading

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

 

-- Sports footwear; tennis shoes,

 

 

 

 

 

 

 

 

 

basketball shoes, gym shoes,

 

 

 

 

 

 

 

 

 

training shoes and the like:

 

 

 

 

 

 

 

 

6404.11.10.00

--- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

10

7.5

 

 

 

 

 

6404.11.90.00

--- Other

2u

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

6404.19.10.00

--- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

10

7.5

 

 

 

 

 

6404.19.90.00

--- Other

2u

20

7.5

 

 

 

 

 

 

- Footwear with outer soles of

 

 

 

 

 

 

 

 

 

leather or composition leather:

 

 

 

 

 

 

 

 

6404.20.10.00

-- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

10

7.5

 

 

 

 

 

6404.20.90.00

-- Other

2u

20

7.5

 

 

 

 

64.05

 

Other footwear.

 

 

 

 

 

 

 

 

 

- With uppers of leather or

 

 

 

 

 

 

 

 

 

composition leather:

 

 

 

 

 

 

 

 

6405.10.10.00

-- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

10

7.5

 

 

 

 

 

6405.10.90.00

-- Other

2u

20

7.5

 

 

 

 

 

 

- With uppers of textile materials:

 

 

 

 

 

 

 

 

6405.20.10.00

-- Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

2u

10

7.5

 

 

 

 

 

6405.20.90.00

-- Other

2u

20

7.5

 

 

 

 

Page 7 of 8

Heading

TSN

 

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

 

6405.90.10.00

--

Presented completely knocked

 

 

 

 

 

 

 

 

 

down (CKD) or unassembled for

 

 

 

 

 

 

 

 

 

the assembly industry

 

 

2u

10

7.5

 

 

 

 

 

6405.90.90.00

--

Other

 

 

 

 

2u

20

7.5

 

 

 

 

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.

 

 

 

 

 

 

 

 

6406.10.00.00

- Uppers and parts thereof, other

 

 

 

 

 

 

 

 

 

than stiffeners

 

 

 

kg

10

7.5

 

 

 

 

 

6406.20.00.00

- Outer soles and heels, of rubber

 

 

 

 

 

 

 

 

 

or plastics

 

 

 

 

kg

10

7.5

 

 

 

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

 

6406.90.10.00

--

Gaiters, spats

and

similar

 

 

 

 

 

 

 

 

 

articles, and parts thereof

 

kg

10

7.5

 

 

 

 

 

6406.90.20.00

--

Assemblings

composed of

 

 

 

 

 

 

 

 

 

uppers attached to outer soles

 

 

 

 

 

 

 

 

 

made of materials other than

 

 

 

 

 

 

 

 

 

metals

 

 

 

 

kg

10

7.5

 

 

 

 

 

6406.90.90.00

--

Other

 

 

 

 

kg

10

7.5

 

 

 

 

Page 8 of 8