6403 99 — Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather (excl. covering the ankle, incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear)

6403 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 6403 40 – other footwear, incorporating a protective metal toe-cap – other footwear with outer soles of leather: 6403 51 – – covering the ankle 6403 59 – – other – other footwear: 6403 91 – – covering the ankle 6403 99 – – other

This heading covers footwear with uppers (see the General Explanatory Note, item (D)) of leather, and with outer soles (see the General Explanatory Note, item (C)) of: (1) rubber (as defined in Note 1 to Chapter 40); (2) plastics; (3) woven fabrics or other textile materials with an external layer of rubber or plastics visible to the naked eye, no account being taken of any resulting change of colour (see Note 3 (a) to this Chapter and the General Explanatory Note, item (E)); (4) leather (see Note 3 (b) to this Chapter); (5) composition leather (according to Note 3 to Chapter 41, the expression "composition leather" refers to materials with a basis of leather or leather fibre).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

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 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 notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the term “sports footwear” means only:

(a) shoes intended for sport and having spikes, pins, stoppers, clamps, trimmings and similar appliances or having devices for fastening spikes, pins, stoppers, clips, trimmings or similar devices;

(b) skate shoes, ski boots and cross-country ski shoes, snowboard shoes, wrestling, boxing and cycling shoes.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. In note 4 (a), the term “reinforcing parts” means all pieces of material (e.g. plastic or leather) attached to the outer surface of the top for strength, attached or not attached to the sole. After removing the reinforcing parts, the visible material should have the characteristics of the top, not the lining.

Sections covered with accessories or reinforcing parts should be counted when a decision is made on the design of the top.

2. Note 4(b) shall not, for classification purposes, take into account one or more layers of textile material which do not possess the properties normally required for use as soles (e.g., strength, durability, etc.).