6402 99 31: Rubber and plastic shoes (not ankle-covering): With sole and heel combined having a height of more than 3 cm

General

1. For the definition of the terms ‘outer soles’ and ‘uppers’, see the HS General Explanatory Note to this chapter, parts (C) and (D).

Moreover, for ‘uppers’ consisting of two or more materials (note 4(a) and additional note 1 to Chapter 64), the following applies:

(a) The ‘upper’ is the part of the footwear which covers the sides and top of the foot and may also cover the leg. It reaches down, and is attached, to the sole. It may even go into the sole.

The constituent materials of the upper are materials whose surface is partly or totally exposed on the outside surface of the footwear. Therefore, a lining is not an upper. The materials of the upper are attached to each other.

After removal of the accessories and reinforcements, when calculating the total surface area of the materials forming the upper, no account is to be taken of the areas which lie beneath overlapping sections where the materials have been attached to each other.

For example, leather material (A), textile material (B), the area (C) is the part of the textile material (B) that lies beneath the overlapping leather material (A). No account is to be taken of the textile area (C) when calculating the total surface area of the materials forming the upper.

No account is to be taken of any fastening systems, e.g. laces, velcro-type strap closing etc. (see the HS General Explanatory Note to this chapter, (D), last paragraph).

(b) The ‘lining’ can be made of any material. It can consist of one or more materials. The lining is in contact with the foot and serves as cushioning, protection or merely as decoration. The lining is not exposed on the outside surface of the footwear, with the exception of a padding for example around the collar.

(c) ‘Accessories’ and ‘reinforcements’ are defined in note 4(a) to Chapter 64 and in additional note 1 to Chapter 64 and in the HS General Explanatory Note to this chapter, (D), last paragraph.

Accessories generally have an ornamental function and reinforcements have a protective or strengthening function. Since reinforcements are attachments to the upper aiming to give additional strength, they are attached to the external surface of the upper and not merely to the lining. However, a section of lining may appear underneath the reinforcement, provided that its reinforcement function is not thereby reduced. Besides being attached to the upper, the reinforcement or accessory may also be attached to, or go into, the sole. A material is not considered an accessory or reinforcement, but is considered a part of the upper, provided that the method of assembling of the materials underneath is not durable (sewn seams are an example of a durable method of assembling).

Within the meaning of note 4(a), ‘similar attachments’ can also be e.g. logos or toe caps.

In determining the material of the ‘upper’, the tongue that is partly or completely covered (inner tongue) is not taken into account.

See the diagram below, with the broken line indicating the inner tongue.

The diagrams and text below give an example of how to determine the material of the ‘upper’:

The shoe in the above diagrams is a leather-and-textile shoe. In order to determine the material of the ‘upper’ within the meaning of Chapter 64 and to eliminate ‘accessories’ and ‘reinforcements’, the following considerations are made:

1 and 2. Removing the leather toecap (1) and toe vamp (2) has revealed textile material underneath (which is not lining material). As the leather sections 1 and 2 have a protective function, they are considered to be reinforcements. Since the textile material underneath the leather sections 1 and 2 is partly exposed on the surface, the textile material has to be counted as part of the upper.

3. Removing the leather section (3) has revealed an area of textile (marked A on the diagram) and an area of lining material lying underneath section 3. As the textile does not extend all the way under section 3, and, as the lining is not considered to be an upper, and, as there is mainly lining material under the leather, the leather section does not reinforce any upper material, and, thus, has to be counted as part of the upper.

4. This leather section (4) has been sewn onto a textile section, and also overlaps (A) the leather section 3. As there is a partly exposed textile material underneath section 4 and a partly exposed leather section 3 underneath the overlap (A), and, as the leather section 4 is giving additional strength to the side of the upper, section 4 is considered to be reinforcement. Thus, leather section 3 and the textile material beneath section 4 with the exception of the textile area beneath section 3 have to be counted as parts of the upper.

5. Removing this leather section (5) has revealed partly exposed textile material underneath. As the leather section 5 is reinforcing the upper part of the heel, and, as there is partly exposed textile material underneath it, the leather is considered to be a reinforcement.

6. Removing the leather heel counter (6) has revealed an area of lining material and partly exposed textile material. As the textile does not extend all the way under the leather, the leather heel counter 6 has no reinforcing function on an upper-material and, therefore, the counter is considered to be part of the upper (and not a reinforcement).

7. Removing this leather section (7) has revealed partly exposed textile material underneath it. As the leather section 7 is giving additional strength to the side of the upper, the leather is considered to be reinforcement.

8. Removing the leather logo (8) has revealed partly exposed textile material underneath it. Therefore and as a logo is a ‘similar attachment’ within the meaning of note 4(a) to Chapter 64, it is not part of the upper.

Having calculated the percentages of the leather sections and the percentages of the textile areas that have been identified as parts of the upper, the textile predominates (70 % textile material). The shoe will therefore be classified as footwear with uppers of textile materials.

2. The term ‘rubber’ is defined in note 1 to Chapter 40 for the purpose throughout the Combined Nomenclature; note 3(a) to this chapter broadens the scope for the purpose of this chapter.

3. The term ‘plastics’ is defined in note 1 to Chapter 39 for the purpose throughout the Combined Nomenclature; note 3(a) to this chapter broadens the scope for the purpose of this chapter.

4. The term ‘leather’ is defined in note 3(b) to Chapter 64 for the purpose of this chapter.

5. The term ‘textile materials’ is defined in the HS General Explanatory Note to this chapter, (E) and (F). Thus, the fibres (for example, textile flock), yarns, fabrics, felts, nonwovens, twine, cordage, ropes, cables, etc., as defined in Chapters 50 to 60 are ‘textile materials’ within the meaning of Chapter 64. As far as the fabrics of Chapter 59 are concerned, the notes to Chapter 59 are only applicable subject to the provisions of note 3(a) to Chapter 64.