# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 4: Subject to note 3 to this chapter:

Extent: E+W+S+N.I.

(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

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Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/64/annotations/1/annotation/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-64/annotations/1/annotation/4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.