Explanatory notes
… preceding headings of this Chapter. The heading includes in particular : (1) Footwear, with outer soles of rubber or … Footwear with outer soles of wood, cork, twine or rope, paperboard, furskin, textile fabric, felt, nonwovens, … may be of any material. The heading excludes assemblies of parts (e.g., uppers, whether or not affixed to an inner …