Other footwear with outer soles and uppers of rubber or plastics.

Other footwear with outer soles and uppers of rubber or plastics

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Sports footwear See subheading note 1 to this chapter.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Ski-boots, cross-country ski footwear and snowboard boots These subheadings cover boots and footwear used for all types of skiing.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other Subheading note 1(a) to this chapter covers only footwear that is designed for a specific sporting activity and of which the fixed or removable attachments as enumerated in the subheading note make it difficult to use these shoes for any other purpose, in particular for walking on asphalt roads, because of the height or stiffness or slipperiness etc. of the attachments.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Footwear with upper straps or thongs assembled to the sole by means of plugs For the application of this subheading, it is not necessary that the plugs are visible on the outer sole, which is in contact with the ground; they can also be attached to the inner sole and/or the midsole. Side-pieces coming up from the sole are not considered as being a part of the sole.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Footwear with a vamp made of straps or which has one or several pieces cut out The vamp is taken to mean that part of the upper which covers the fore-part of the foot.

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

With sole and heel combined having a height of more than 3 cm For the purposes of this subheading, it is irrelevant if the heel can be distinguished from the sole or if the heel is an indistinguishable part of the sole (e.g. wedged sole, plateau sole). The diagrams below give an example of how to measure: A is the point where the upper begins B > 3 cm

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

[14]and the Explanatory Notes to the Harmonized Commodity Description and Coding System,

Source: citt_decision (AP-2010-025)

[15]published by the Customs Co-operation Council (also known as the World Customs Organization), as amended from time to time.” Accordingly, unlike chapter and section notes, theExplanatory Notesare not binding on the Tribunal in its classification of imported goods. However, the Federal Court of Appeal has stated that these notes should be applied, unless there is a sound reason to do...

Source: citt_decision (AP-2010-025)

54. For the foregoing reasons, the Tribunal concludes that the goods in issue meet both requirements of tariff item No. 9979.00.00. The Tribunal finds that they are “specifically designed to assist persons with disabilities in alleviating the effects of those disabilities” and that they therefore qualify for the benefit of duty-free treatment. 55. The appeal is allowed. 1. R.S.C. 1985 (2d...

Source: citt_decision (AP-2010-025)