| 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 |
| 64.03 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: |
| 6403.20 | －Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe |
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