Classification: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: --> Other: --> Of other materials: --> Of textile materials --> Other: --> Leg-warmers: --> Of cotton (359)

Explanation: This HS code refers to parts of footwear (including uppers whether or not attached to soles other than outer soles), removable insoles, heel cushions and similar articles, gaiters, leggings and similar articles, and parts thereof. More specifically, it refers to those made of other materials, with the "other" materials being textile materials, and further classified as other textile materials made leg-warmers, specifically made of cotton (359).

Examples of products: - Cotton leg warmers - Textile insoles for shoes - Removable cotton heel cushions - Textile parts of footwear (e.g., upper parts not attached to the outer sole) - Cotton gaiters or leggings for protection or warmth

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