When it comes to shoes, there are just people who could not resist clicking the "Buy Now" button. It seems like more people buy or wants to buy shoes than any other things. This post is dedicated for shoe-crazy people. Please, do not become another Imelda Marcos.
Hope this helps =)
Footwear may range from sandals with upper consisting simply of adjustable laces or ribbons to thigh-boots (the uppers of which cover the leg and the thigh, and which may have straps, etc., for fastening the uppers to the waist for better support)
Examples of footwear:
1. Flat or high heeled shoes for ordinary indoor or outdoor wear.
2. Ankle-boots, half-boots, knee-boots and thigh boots.
3. Sandals of various types, "espadrilles" (shoes with canvas uppers and soles of plaited vegetable material), tennis shoes, jogging shoes, bathing slippers and other casual footwear.
4. Skating boots, ski-boots and cross country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling and other special sports 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.
5. Dancing slippers
6. House footwear (e.g., bedroom slippers)
7. Footwear obtained in a single piece, particularly by moulding rubber or plastics by carving from a solid piece of wood.
8. Other footwear specially designed to protect against oil, grease, chemicals or cold.
9. Overshoes worn over other footwear; in some cases, they are heel-less.
10. Disposable footwear, with applied soles, generally designed to be used only once.
Not Included Here:
1. Disposable foot or shoe coverings of flimsy material (e.g., paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material.
2. Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper
3. Worn footwear in bulk or in bales, sacks or similar bulk packaging, or in bundles tied together without external wrapping, or packed roughly in crates. These articles are normally traded in large consignments, usually for resale, and are less carefully packed than is generally the case with new articles. (63.09 which is illegal under RA 4653)
4. Articles of Asbestos
5. Parts of footwear
Important terms:
The "outer sole" means the part of the footwear (other than an attached heel) which, when in use, is in contact with the ground. The constituent material of the outer sole for purposes of classification shall be taken to be the material having the greatest surface area in contact with the ground. In determining the constituent material of the outer sole, no account should be taken of attached accessories or reinforcements which party cover the sole. These accessories or reinforcements include spikes, bars, nail, protectors or similar attachments (including a thin layer of textile flocking or detachable textile material, applied to but not embedded in the sole).
The "upper" is the part of the shoes or boot above the sole. However in certain footwear, it is difficult to identify the demarcation between the outer sole and the upper. In such cases, the upper should be considered to be that portion of the shoe which covers the sides and top of the foot. If the upper consists of two or more materials, classification is determined by constituent material which has the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, protective or ornamental strips or edging, other ornamentation (e.g., tassels, pompons or braid), buckles, tabs, eyelet stays, laces or slide fasteners. The constituent material of any lining has no effect on classification.
Boot or shoes bottoms, consisting of an outer sole affixed to an incomplete or unfinished upper, which do not cover the ankle, are to be regarded as footwear (and not as parts of footwear). These articles may be finished simply by trimming their top edge with a border and adding a fastening device.
KINDS OF FOOTWEAR
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.
This kind of footwear is constructed to protect against penetration by water or other liquids and would include, inter alia, certain snow-boots, galoshes, overshoes and ski-boots. Both the outer soles and the uppers of rubber, plastics or textile materials with an external layer of rubber or plastic being visible to the naked eye, provided the uppers are neither fixed to the sole nor assembled by the processes named above. This kind of footwear is made by any of the processes below:
- Press moulding
- Injection moulding
- Slush moulding
- Rotational casting
- Dip moulding
- Assembly by vulcanizing
- Bonding and vulcanizing
- High frequency welding
- Cementing
Types:
Incorporating a protective metal toe cap
H.S. Code: 6401.10.00
MFN Rate: 10%
CEPT Rate: 0%
Covering the ankle but not covering the knee
H.S. Code: 6401.92.00
MFN Rate: 15%
CEPT Rate: 0%
Other (cannot be classified above)
H.S. Code: 6401.99.00
MFN Rate: 15%
CEPT Rate: 0%
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. This includes skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
Types:
Ski-boots, cross-country ski footwear and snowboard boots (with outer soles and uppers of rubber or plastics)
H.S. Code: 6402.12.00
MFN Rate: 10%
CEPT Rate: 0%
Ski-boots, cross-country ski footwear and snowboard boots
(with outer soles of rubber, plastics, leather, or composition leather and uppers of leather)
H.S. Code: 6403.12.00
MFN Rate: 10%
CEPT Rate: 0%
Sports footwear fitted with spikes, cleats or the like
(with outer soles of rubber, plastics, leather, or composition leather and uppers of leather)
H.S. Code: 6403.19.10
MFN Rate: 15%
CEPT Rate: 0%
Sports footwear fitted with spikes, cleats or the like
(with outer soles of rubber or plastics and uppers of textile materials)
H.S. Code: 6404.11.10
MFN Rate: 15%
CEPT Rate: 0%
Other kinds of sports footwear (by material):
With outer soles and uppers of rubber or plastics
H.S. Code: 6402.19.00
MFN Rate: 15%
CEPT Rate: 0%
With outer soles of rubber, plastics, leather, or composition leather and uppers of leather
H.S. Code: 6403.19.90
MFN Rate: 15%
CEPT Rate: 0%
With outer soles of rubber or plastics and uppers of textile materials
H.S. Code: 6404.11.90
MFN Rate: 15%
CEPT Rate: 0%
Toy Footwear
Ice skates and roller skates, including skating boots with skates attached
H.S. Code: 9506.70.00
MFN Rate: 3%
CEPT Rate: 0%
Orthopaedic shoes
Classified under "orthopaedic appliances" which are appliances for:
- Preventing or correcting bodily deformities; or
- Supporting or holding parts of the body following an illness, operation or injury
Orthopaedic or fracture appliances
H.S. Code: 9021.10.00
MFN Rate: 1%
CEPT Rate: 0%
Footwear Covering the Ankle (By Materials)
With outer soles and uppers of rubber or plastics:
Diving Boots
H.S. Code: 6402.91.10
MFN Rate: 1%
CEPT Rate: 0%
Incorporating a protective metal toe-cap
H.S. Code: 6402.91.90A
MFN Rate: 10%
CEPT Rate: 0%
Other:
H.S. Code: 6402.91.90B
MFN Rate: 15%
CEPT Rate: 0%
With outer soles of rubber, plastics, leather, or composition leather and uppers of leather
With outer soles of leather and uppers of leather:
H.S. Code: 6403.51.00
MFN Rate: 15%
CEPT Rate: 5%
Footwear made on a base or platform of wood, not having an inner sole or protective metal toe-cap
H.S. Code: 6403.91.00A
MFN Rate: 15%
CEPT Rate: 5%
Other:
H.S. Code: 6403.91.00B
MFN Rate: 15%
CEPT Rate: 0%
Other footwear
With outer soles and uppers of rubber or plastics:
Footwear with upper straps or thongs assembled to the sole by means of plugs
H.S. Code: 6402.20.00
MFN Rate: 15%
CEPT Rate: 0%
Other footwear, incorporating a protective metal toe-cap
H.S. Code: 6402.99.00A
MFN Rate: 10%
CEPT Rate: 0%
Other
H.S. Code: 6402.99.00B
MFN Rate: 15%
CEPT Rate: 0%
With outer soles of rubber, plastics, leather, or composition leather and uppers of leather
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
H.S. Code: 6403.20.00
MFN Rate: 15%
CEPT Rate: 5%
Other footwear, incorporating a protective metal toe-cap
H.S. Code: 6403.40.00
MFN Rate: 10%
CEPT Rate: 0%
Other footwear with outer soles of leather:
H.S. Code: 6403.59.00
MFN Rate: 15%
CEPT Rate: 5%
Other footwear made on a base or platform of wood, not having an inner sole or protective metal toe-cap
H.S. Code: 6403.99.00A
MFN Rate: 15%
CEPT Rate: 5%
Other
H.S. Code: 6403.99.00B
MFN Rate: 15%
CEPT Rate: 0%
With outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Other footwear with outer soles of rubber or plastics:
H.S. Code: 6404.19.00
MFN Rate: 15%
CEPT Rate: 0%
Footwear with outer soles of leather or composition
H.S. Code: 6404.20.00
MFN Rate: 15%
CEPT Rate: 5%
Other footwear with upper of leather or composition leather
H.S. Code: 6405.10.00
MFN Rate: 15%
CEPT Rate: 5%
Other footwear with uppers of textile materials
H.S. Code: 6405.10.00
MFN Rate: 15%
CEPT Rate: 0%
Other (cannot be classified elsewhere)
H.S. Code: 6405.10.00
MFN Rate: 15%
CEPT Rate: 0%
Sources:
Harmonized Commodity Description and Coding System Explanatory Notes 4th Edition (2007)
Tariff and Customs Code of the Philippines Vol. 1 (2009)
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