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Heading 6403 : Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
This heading covers footwear with uppers (see General Explanatory Note, Part (D)) made of leather and with outer soles (see General Explanatory Note, Part (C)) made of :(1) Rubber (as defined in Note 1 to Chapter 40). (2) Plastics. (3) Woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye, no account being taken of any resulting change of colour (see Note 3 (a) to this Chapter and General Explanatory Note, Part (E)). (4) Leather (see Note 3 (b) to this Chapter). (5) Composition leather (by virtue of Note 3 to Chapter 41, composition leather is restricted to substances with a basis of leather or leather fibre).
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