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(Ⅰ) PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN 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 materials except asbestos.
Parts of footwear may vary in shape according to the types or styles of footwear for which they are intended. They include : (1) Parts of uppers (e.g., vamps, toecaps, quarters, legs, linings and clog straps), including pieces of leather for making footwear cut to the approximate shape of uppers. (2) Stiffeners. These may be inserted between the quarters and lining, or between the toecap and lining, to give firmness and solidity at these parts of the footwear. (3) Inner, middle and outer soles, including half soles or patins; also in-soles for glueing on the surface of the inner soles. (4) Arch supports or shanks and shank pieces (generally of wood, leather, fibreboard or plastics) for incorporation in the sole to form the curved arch of the footwear. (5) Various types of heels made of wood, rubber, etc., including glue-on, nail-on and screw-on types; parts of heels (e.g., top pieces). (6) Studs, spikes, etc., for sports footwear. (7) Assemblies of parts (e.g., uppers, whether or not affixed to an inner sole) not yet constituting nor having the essential character of footwear as described in headings 64.01 to 64.05. (B) The following fittings (of any material except asbestos) which may be worn inside the footwear : removable in-soles, hose protectors (of rubber, rubberised fabric, etc.) and removable interior heel cushions. (Ⅱ) GAITERS, LEGGINGS, AND SIMILAR ARTICLES, AND PARTS THEREOF
These articles are designed to cover the whole or part of the leg and in some cases part of the foot (e.g., the ankle and instep). They differ from socks and stockings, however, in that they do not cover the entire foot.
They may be made of any material (leather, canvas, felt, knitted or crocheted fabrics, etc.) except asbestos.
They include gaiters, leggings, spats, puttees, "mountain stockings" without feet, leg warmers and similar articles.
Certain of these articles may have a retaining strap or elastic band which fits under the arch of the foot.
The heading also covers identifiable parts of the above articles. The heading also excludes : (a) Welts in the length of leather or composition leather (heading 42.05), of plastics (Chapter 39) or of rubber (Chapter 40). (b) Knee and ankle supports (such as those consisting of elastic fabric designed simply to support or sustain weak joints); these are classified in their own appropriate headings according to the material of which they are made. (c) One-piece leggings (tights) of the kind worn by very young children; these are garments which reach the waist, and fit closely round the leg and sometimes cover the entire foot (Chapter 61 or 62). (d) Footwear parts and accessories of asbestos (heading 68.12). (e) Special in-soles for arch supporting, made to measure, and orthopaedic appliances (heading 90.21). (f) Cricket pads, shin-guards, knee-caps and other protective articles for sports activities
(heading 95.06). (g) Pegs, nails, eyelets, hooks, buckles, protectors, braid, pompons, laces, which are classified in their appropriate headings, buttons, snap-fasteners, press-studs, push-buttons (heading 96.06) and slide fasteners (zippers) (heading 96.07).
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