Notes:
- 1.
- This Chapter does not cover:
(a) Disposable foot or shoe coverings of fimsy material (for example, paper, sheeting of plastics) wihtout applied soles. These products are classified accroding to their constitutent 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 No. 63.09;
(d) Articles of asbestos (heading No. 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or part thereof (heding No.90.21); ir
(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 No. 64.06, the term "parts" do not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces,pompons or other trimings (which are to be classifed in their appropriate headings) or buttons or other goods of heading No. 96.06
- 3.
- For the purposes of this Chapter:
(a) the term "rubber" or "plastics" include any wovern fabrcis 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 the heading 41.07 and 41.12 to 41.14.
- 4.
- Subject to Notes 3 to this Chapter.
(a) The material of the upper shall be taken to the constituent material having the greatest external surface area , no account being taken of accessories or reinforcements such as ankle patches, edging, orenamentation, buckles, tabs, eyelets stays or similar attachments;
(b) The constituents 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 No. 6402.12, 6492.19,6403.12,6403.19 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,k wrestling boots, boxing boots and cycling shoes.
(Above Chapter Note has been amended vide BUDGET 2001-2002)