| Tariff Classification |
| section 12 | Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair |
| chapter 64 | Footwear, gaiters and the like; parts of such articles |
| 64.01 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: |
| 6401.10 | －Footwear incorporating a protective metal toe-cap |
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