6406 90 500 0 — Removable in-soles, heel cushions and other removable accessories

6406 Footwear parts (including workpieces of the top of shoes with attached or unattached main insole); insoles, heels and similar products; heels, hammocks and similar products, and parts thereof: 6406 10 - workpieces of the top of shoes and their parts, except for the backs and rigid internal and intermediate parts 6406 20 - soles and heels of rubber or plastic 6406 90 - other

(I) PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO INNER SOLES BUT NOT TO OUTER SOLES); REMOVABLE IN-SOLES, HEEL CUSHIONS AND SIMILAR ARTICLES This heading covers: (A) The various component parts of footwear; these parts may be of any material other than asbestos. Footwear parts may be of various sizes depending on the style or intended use of the footwear. They include: (1) Parts of uppers (e.g., vamps, toe caps, counters, legs, linings and straps of footwear), including pieces of leather for cutting out uppers, approximating in shape to the shape of the upper of footwear. (2) Stiffeners. These are placed between the lining and the counter or between the lining and the toe cap to stiffen and strengthen these parts of the footwear.

(3) Inner soles, middle soles and outer soles, including half-soles, and also socks glued to the inner surface of the sole. (4) Arch supports or shanks and parts thereof (usually of wood, leather, paperboard or plastics) for inserting in and fixing to the sole to form the arched surface of the footwear. (5) Heels of various types, of wood, rubber, etc., including stick-on, nail-on and screw-on heels; parts of heels (e.g., top pieces). (6) Spikes, etc., for sports footwear. (7) Assembled parts (e.g., uppers whether or not attached to inner soles) not having the distinguishing features of footwear as referred to in headings 6401 – 6405. (B) The following accessories (of any material other than asbestos), placed inside footwear: removable in-soles, inserts (of rubber, rubberised fabric, etc.) to protect stockings, and removable heel cushions.

(II) GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF These articles are designed to cover the leg wholly or partly and, in some cases, part of the foot (e.g., the ankle and instep). They differ, however, from socks and stockings in that they do not completely cover the foot. These articles may be of any material (leather, canvas, felt or fur felt, knitted or crocheted fabric, etc.), except asbestos. They include gaiters, leggings, protective gaiters, puttees, footless "mountain stockings", warm liners and similar articles. Some of these articles may be fitted with retaining straps or elastic bands passing under the arch of the foot. The heading also covers identifiable parts of the above articles. The heading also excludes: (a) welts of leather or composition leather (heading 4205), of plastics (Chapter 39) or of rubber (Chapter 40); (b) knee-caps and anklets (such as those made of elastic material and designed to support weak joints); such articles are classified in their appropriate headings according to their constituent material; (c) one-piece leggings (tights) such as those worn by young children; these articles reach up to the waist and fit closely over the leg and sometimes over the whole foot (Chapter 61 or 62); (d) footwear parts and accessories of asbestos (heading 6812); (e) special arch-supports made to measure, and orthopaedic appliances (heading 9021); (f) pads, shin-guards, knee-pads and other protective articles for sports (heading 9506);

(g) pegs, nails, eyelets, hooks, buckles, protectors, braid, pompons, laces, classified in their appropriate headings, buttons, press-fasteners, snap-fasteners, press-studs (heading 9606) and slide fasteners (heading 9607).

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.).