https://www.taxtmi.com/tariff?id=121 Chapter 64 prescribes tariff classification rules for footwear, parts and similar articles, listing exclusions and defining material treatment (visible rubber/plastics as rubber/plastics; "leather" as specified headings). The material of the upper and the outer sole are determined by greatest external and ground contact surface areas respectively, disregarding minor reinforcements. A sub heading rule limits "sports footwear" to items designed for sporting activity with fittings for spikes or similar devices and lists specific sports footwear types. The schedule enumerates detailed HSN codes and applies a uniform basic duty rate across the chapter. en-us Thu, 23 Jan 2025 14:23:53 +0530 Thu, 23 Jan 2025 14:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/tariff?id=121 Chapter 64 prescribes tariff classification rules for footwear, parts and similar articles, listing exclusions and defining material treatment (visible rubber/plastics as rubber/plastics; "leather" as specified headings). The material of the upper and the outer sole are determined by greatest external and ground contact surface areas respectively, disregarding minor reinforcements. A sub heading rule limits "sports footwear" to items designed for sporting activity with fittings for spikes or similar devices and lists specific sports footwear types. The schedule enumerates detailed HSN codes and applies a uniform basic duty rate across the chapter. Tariff Central Excise Thu, 23 Jan 2025 14:23:53 +0530 https://www.taxtmi.com/tariff?id=121