| 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 |
| 64.06 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: |
| 6406.20 | －Outer soles and heels, of rubber or plastics |
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