THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

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 6309 ;

(d) articles of asbestos (heading 6812) ;

(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021) ; 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 6406, 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 9606.

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 4107 and 4112 to 4114.

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 of 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.

Sub-heading Note :

For the purposes of sub-headings 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.

Tariff Item	Description of goods	Unit	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
6401	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 :
6401 10 10	--- Of rubber	pa	35%
6401 10 90	--- Other	pa	35%	-
	- Other footwear :
6401 92	-- Covering the ankle but not covering the knee :
6401 92 10	--- Of rubber	pa	35%
6401 92 90	--- Other	pa	35%	-
6401 99	-- Other :
6401 99 10	--- Of rubber	pa	35%
6401 99 90	--- Other	pa	35%	-
6402	OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS
	- Sports footwear :
6402 12	-- Ski-boots, cross-country ski footwear and snowboard boots :
6402 12 10	--- Of rubber	pa	35%
6402 12 90	--- Other	pa	35%	-
6402 19	-- Other :
6402 19 10	--- Of rubber	pa	35%
6402 19 90	--- Other	pa	35%	-
6402 20	- Footwear with upper straps or thongs assembled to the sole by means of plugs :
6402 20 10	--- Of rubber	pa	35%
6402 20 90	--- Other	pa	35%	-
	- Other footwear :
6402 91	-- Covering the ankle :
6402 91 10	--- Of rubber	pa	35%
6402 91 90	--- Other	pa	35%	-
6402 99	-- Other :
6402 99 10	--- Of rubber	pa	35%
6402 99 90	--- Other	pa	35%	-
6403	FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER
	- Sports footwear :
6403 12 00	-- Ski-boots, cross-country ski footwear and snowboard boots	pa	35%	-
6403 19	-- Other :
6403 19 10	--- With outer soles of leather	pa	35%	-
6403 19 20	--- With outer soles of rubber	pa	35%	-
6403 19 90	--- Other	pa	35%	-
6403 20	- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe :
	--- All leather, closed toe :
6403 20 11	---- For men	pa	35%	-
6403 20 12	---- For women	pa	35%	-
6403 20 13	---- For children	pa	35%	-
6403 20 19	---- Other	pa	35%	-
	--- All leather, open toe :
6403 20 21	---- For men	pa	35%	-
6403 20 22	---- For women	pa	35%	-
6403 20 23	---- For children	pa	35%	-
6403 20 29	---- Others	pa	35%	-
6403 20 30	--- Of leather soles with embroidered uppers	pa	35%	-
6403 20 40	--- Kolapuri chappals and similar footwear	pa	35%	-
6403 20 90	--- Other	pa	35%	-
6403 40 00	- Other footwear, incorporating a protective metal toe-cap	pa	35%	-
	- Other footwear, with outer soles of leather :
6403 51	-- Covering the ankle :
	--- All leather shoes :
6403 51 11	---- For men	pa	35%	-
6403 51 12	---- For women	pa	35%	-
6403 51 13	---- For children	pa	35%	-
6403 51 19	---- Other	pa	35%	-
6403 51 90	--- Other	pa	35%	-
6403 59	-- Other :
6403 59 10	--- For men	pa	35%	-
6403 59 20	--- For women	pa	35%	-
6403 59 30	--- For children	pa	35%	-
6403 59 90	--- Other	pa	35%	-
	- Other footwear :
6403 91	-- Covering the ankle :
6403 91 10	--- Leather boots and other footwear with rubber sole	pa	35%	-
6403 91 20	--- Leather footwear with plastic and synthetic sole	pa	35%	-
6403 91 90	--- Other	pa	35%	-
6403 99	-- Other :
6403 99 10	--- Leather sandals with rubber sole	pa	35%	-
6403 99 20	--- Leather sandals with plastic or synthetic sole	pa	35%	-
6403 99 90	--- Other	pa	35%	-
6404	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 :
6404 11 10	--- Of rubber sole with canvas upper	pa	35%
6404 11 20	--- Of rubber sole with leather cloth uppers	pa	35%	-
6404 11 90	--- Other	pa	35%	-
6404 19	-- Other :
6404 19 10	--- Of rubber sole with canvas upper	pa	35%	-
6404 19 20	--- Of rubber sole with leather cloth uppers	pa	35%	-
6404 19 90	--- Other	pa	35%	-
6404 20 00	- Footwear with outer soles of leather or composition leather	pa	35%	-
6405	OTHER FOOTWEAR
6405 10 00	- With uppers of leather or composition leather	pa	35%	-
6405 20 00	- With uppers of textile materials	pa	35%	-
6405 90 00	- Other	pa	35%	-
6406	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 :
6406 10 10	--- Embroidered uppers of textile materials	kg.	20%	-
6406 10 20	--- Leather uppers (prepared)	kg.	20%	-
6406 10 30	--- Goat lining	kg.	20%	-
6406 10 40	--- Sheep lining	kg.	20%	-
6406 10 90	--- Other	kg.	20%	-
6406 20 00	- Outer soles and heels,of rubber or plastics	kg.	20%	-
6406 90	- Other:
6406 90 10	--- Of wood	kg.	20%	-
6406 90 20	--- Leather parts other than soles and prepared uppers	kg.	20%	-
6406 90 30	--- Leather soles	kg.	20%	-
6406 90 40	--- Gaiters,leggings and similar articles	kg.	20%	-
6406 90 50	--- Parts of gaiters,leggings and similar articles	kg.	20%	-
6406 90 90	- -- Other	kg.	20%	-