Explanatory notes
… They include : (1) Parts of uppers (e.g., vamps, toecaps, quarters, legs, linings and clog straps), including … designed to cover the whole or part of the leg and in some cases part of the foot (e.g., the ankle and instep). They … the entire foot. They may be made of any material (leather, canvas, felt, knitted or crocheted fabrics, etc.) except …