… 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 …
Explanatory notes
… paragraphs (C) and (D)), of rubber (as defined in Note 1 to Chapter 40), plastics or textile material with an external … this provision no account should be taken of any resulting change of colour). The heading covers, inter alia , footwear … The material then vulcanises (rubber) or gels (poly(vinyl chloride)). When the moulding process is complete, …