Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.

04 includes Footwear with outer soles of plastics and uppers of textile materials. The Explanatory Note to this heading states that it covers footwear with outer soles of the same material as the footwear of heading 64.03, and the Explanatory Notes to heading 64.03 state that these materials include, inter alia, woven fabrics or other textile supports with an outer layer of plastic material...

Source: advance_ruling (C-2020-005052)

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather ‘Leather’ is to be taken to mean only skins and hides of headings 4107 and 4112 to 4114 (see note 3(b) to this chapter). Therefore, footwear with furskin uppers or with uppers of composition leather, for example, is excluded from this heading and classified in heading 6405 .

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 See the explanatory note to subheadings 6402 12 10 and 6402 12 90 .

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

Other See the explanatory note to subheading 6402 19 00 .

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 See the explanatory note to subheadings 6402 99 31 and 6402 99 39 .

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

With sole and heel combined having a height of more than 3 cm The explanatory note to subheading 6402 99 31 applies,mutatis mutandis.

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

With sole and heel combined having a height of more than 3 cm The explanatory note to subheading 6402 99 31 applies,mutatis mutandis.

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

[17]With regard to Canadian Tire’s position, the CBSA submitted that all the references to “line fishing tackle” in the explanatory notes to heading No. 95.07 are to articles that are designed to be directly attached to a fishing rod or a fishing line or both when employed to lure and catch a fish. It argued that the phrase “[f]ishing tackle comprises such items as” limits the scope of fishing...

Source: citt_decision (AP-2013-042)

[18]Since the goods in issue are designed solely for walking in water, the CBSA submitted that they cannot be considered “line fishing tackle”.The phrase “other line fishing tackle” and the individual terms “fishing” and “tackle” are not defined in theCustoms Tariffor in any legal or explanatory notes. The Tribunal must therefore interpret this phrase in accordance with its ordinary meaning...

Source: citt_decision (AP-2013-042)