Commission Implementing Regulation (EU) No 927/2012Show full title

SECTION XII 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

Notes

1. This chapter does not cover:

(a)

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;

(b)

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

(c)

worn footwear of heading 6309;

(d)

articles of asbestos (heading 6812);

(e)

orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or

(f)

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

2. For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.

3. For the purposes of this chapter:

(a)

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 the purpose of this provision, no account should be taken of any resulting change of colour; and

(b)

the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.

4. Subject to note 3 to this chapter:

(a)

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;

(b)

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.

Subheading note

1. For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:

(a)

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;

(b)

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

Additional notes

1. Within the meaning of note 4(a), ‘reinforcements’ is taken to mean all pieces of material (for example, plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole. After the removal of reinforcements, the visible material must have the characteristics of an upper and not lining, supporting the foot sufficiently to enable the wearer, with the original fastening systems in place, to walk in the footwear.

Account is to be taken of sections covered by accessories or reinforcements when deciding on the composition of the upper.

2. Within the meaning of note 4(b), one or more layers of textile material which do not possess the characteristics usually required for normal use of an outer sole (for example, durability, strength, etc.) are not to be taken into consideration for classification purposes.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
6401	Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
64011000	Footwear incorporating a protective metal toecap	17	pa
Other footwear
640192	Covering the ankle but not covering the knee
64019210	With uppers of rubber	17	pa
64019290	With uppers of plastics	17	pa
64019900	Other	17	pa
6402	Other footwear with outer soles and uppers of rubber or plastics
Sports footwear
640212	Ski-boots, cross-country ski footwear and snowboard boots
64021210	Ski-boots and cross-country ski footwear	17	pa
64021290	Snowboard boots	17	pa
64021900	Other	16,9	pa
64022000	Footwear with upper straps or thongs assembled to the sole by means of plugs	17	pa
Other footwear
640291	Covering the ankle
64029110	Incorporating a protective metal toecap	17	pa
64029190	Other	16,9	pa
640299	Other
64029905	Incorporating a protective metal toecap	17	pa
Other
64029910	With uppers of rubber	16,8	pa
With uppers of plastics
Footwear with a vamp made of straps or which has one or several pieces cut out
64029931	With sole and heel combined having a height of more than 3 cm	16,8	pa
64029939	Other	16,8	pa
64029950	Slippers and other indoor footwear	16,8	pa
Other, with insoles of a length
64029991	Of less than 24 cm	16,8	pa
Of 24 cm or more
64029993	Footwear which cannot be identified as men's or women's footwear	16,8	pa
Other
64029996	For men	16,8	pa
64029998	For women	16,8	pa
6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Sports footwear
64031200	Ski-boots, cross-country ski footwear and snowboard boots	8	pa
64031900	Other	8	pa
64032000	Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe	8	pa
64034000	Other footwear, incorporating a protective metal toecap	8	pa
Other footwear with outer soles of leather
640351	Covering the ankle
64035105	Made on a base or platform of wood, not having an inner sole	8	pa
Other
Covering the ankle but no part of the calf, with insoles of a length
64035111	Of less than 24 cm	8	pa
Of 24 cm or more
64035115	For men	8	pa
64035119	For women	8	pa
Other, with insoles of a length
64035191	Of less than 24 cm	8	pa
Of 24 cm or more
64035195	For men	8	pa
64035199	For women	8	pa
640359	Other
64035905	Made on a base or platform of wood, not having an inner sole	8	pa
Other
Footwear with a vamp made of straps or which has one or several pieces cut out
64035911	With sole and heel combined having a height of more than 3 cm	5	pa
Other, with insoles of a length
64035931	Of less than 24 cm	8	pa
Of 24 cm or more
64035935	For men	8	pa
64035939	For women	8	pa
64035950	Slippers and other indoor footwear	8	pa
Other, with insoles of a length
64035991	Of less than 24 cm	8	pa
Of 24 cm or more
64035995	For men	8	pa
64035999	For women	8	pa
Other footwear
640391	Covering the ankle
64039105	Made on a base or platform of wood, not having an inner sole	8	pa
Other
Covering the ankle but no part of the calf, with insoles of a length
64039111	Of less than 24 cm	8	pa
Of 24 cm or more
64039113	Footwear which cannot be identified as men's or women's footwear	8	pa
Other
64039116	For men	8	pa
64039118	For women	8	pa
Other, with insoles of a length
64039191	Of less than 24 cm	8	pa
Of 24 cm or more
64039193	Footwear which cannot be identified as men's or women's footwear	8	pa
Other
64039196	For men	8	pa
64039198	For women	5	pa
640399	Other
64039905	Made on a base or platform of wood, not having an inner sole	8	pa
Other
Footwear with a vamp made of straps or which has one or several pieces cut out
64039911	With sole and heel combined having a height of more than 3 cm	8	pa
Other, with insoles of a length
64039931	Of less than 24 cm	8	pa
Of 24 cm or more
64039933	Footwear which cannot be identified as men's or women's footwear	8	pa
Other
64039936	For men	8	pa
64039938	For women	5	pa
64039950	Slippers and other indoor footwear	8	pa
Other, with insoles of a length
64039991	Of less than 24 cm	8	pa
Of 24 cm or more
64039993	Footwear which cannot be identified as men's or women's footwear	8	pa
Other
64039996	For men	8	pa
64039998	For women	7	pa
6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Footwear with outer soles of rubber or plastics
64041100	Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like	16,9	pa
640419	Other
64041910	Slippers and other indoor footwear	16,9	pa
64041990	Other	17	pa
640420	Footwear with outer soles of leather or composition leather
64042010	Slippers and other indoor footwear	17	pa
64042090	Other	17	pa
6405	Other footwear
64051000	With uppers of leather or composition leather	3,5	pa
640520	With uppers of textile materials
64052010	With outer soles of wood or cork	3,5	pa
With outer soles of other materials
64052091	Slippers and other indoor footwear	4	pa
64052099	Other	4	pa
640590	Other
64059010	With outer soles of rubber, plastics, leather or composition leather	17	pa
64059090	With outer soles of other materials	4	pa
6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
640610	Uppers and parts thereof, other than stiffeners
64061010	Of leather	3	—
64061090	Of other materials	3	—
640620	Outer soles and heels, of rubber or plastics
64062010	Of rubber	3	—
64062090	Of plastics	3	—
640690	Other
64069030	Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles	3	pa
64069050	Removable insoles and other removable accessories	3	—
64069060	Outer soles of leather or composition leather	3	—
64069090	Other	3	—

CHAPTER 65 HEADGEAR AND PARTS THEREOF

Notes

1. This chapter does not cover:

(a)

worn headgear of heading 6309;

(b)

asbestos headgear (heading 6812); or

(c)

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

2. Heading 6502 does not cover hat shapes made by sewing, other than those obtained simply by sewing strips in spirals.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
65010000	Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt	2,7	p/st
65020000	Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed	Free	p/st
6503
65040000	Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed	Free	p/st
650500	Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed
65050010	Of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501	5,7	p/st
Other
65050030	Peaked caps	2,7	p/st
65050090	Other	2,7	—
6506	Other headgear, whether or not lined or trimmed
650610	Safety headgear
65061010	Of plastics	2,7	p/st
65061080	Of other materials	2,7	p/st
Other
65069100	Of rubber or of plastics	2,7	p/st
650699	Of other materials
65069910	Of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501	5,7	p/st
65069990	Other	2,7	p/st
65070000	Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear	2,7	—

CHAPTER 66 UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

Notes

1. This chapter does not cover:

(a)

measure walking sticks or the like (heading 9017);

(b)

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

(c)

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

2. Heading 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
6601	Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
66011000	Garden or similar umbrellas	4,7	p/st
Other
66019100	Having a telescopic shaft	4,7	p/st
660199	Other
66019920	With a cover of woven textile materials	4,7	p/st
66019990	Other	4,7	p/st
66020000	Walking sticks, seat-sticks, whips, riding-crops and the like	2,7	—
6603	Parts, trimmings and accessories of articles of heading 6601 or 6602
66032000	Umbrella frames, including frames mounted on shafts (sticks)	5,2	—
660390	Other
66039010	Handles and knobs	2,7	—
66039090	Other	5	—

CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

Notes

1. This chapter does not cover:

(a)

straining cloth of human hair (heading 5911);

(b)

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

(c)

footwear (Chapter 64);

(d)

headgear or hairnets (Chapter 65);

(e)

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

(f)

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

2. Heading 6701 does not cover:

(a)

articles in which feathers or down constitute only filling or padding (for example, bedding of heading 9404);

(b)

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

(c)

artificial flowers or foliage or parts thereof or made-up articles of heading 6702.

3. Heading 6702 does not cover:

(a)

articles of glass (Chapter 70); or

(b)

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.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
67010000	Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes)	2,7	—
6702	Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67021000	Of plastics	4,7	—
67029000	Of other materials	4,7	—
67030000	Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like	1,7	—
6704	Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
Of synthetic textile materials
67041100	Complete wigs	2,2	—
67041900	Other	2,2	—
67042000	Of human hair	2,2	—
67049000	Of other materials	2,2	—