Customs - Tariff Book Last updated: 9 May 2025

disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles; these products are classified according to their constituent material;

footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

worn footwear of heading 63.09;

articles of asbestos (heading 68.12);

orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or

toy footwear and skating boots with ice or roller skates attached; shin-guards and similar protective sportswear (Chapter 95).

the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for purpose of this provision, no account should be taken of any resulting change of colour; and

the term "leather" refers to the goods of headings 41.07 and 41.12 to 41.14.

the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

worn headgear of heading 63.09;

asbestos headgear (heading 68.12); or

dolls' hats, other toy hats or carnival articles of Chapter 95.

measure walking-sticks or the like (heading 90.17);

firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or

goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).

Filtering or straining cloth of human hair (heading 59.11);

floral motifs of lace, of embroidery or other textile fabric (Section Xl);

footwear (Chapter 64);

headgear and hair-nets (Chapter 65);

toys, sports requisites or carnival articles (Chapter 95); or

feather dusters, powder-puffs or hair sieves (Chapter 96).

articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04);

articles of apparel and clothing accessories in which feathers or down constitute no more than mere trimming or padding; or

artificial flowers or foliage or parts thereof or made up articles of heading 67.02.

articles of glass (Chapter 70); or

artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.