25 (Based on 44(e)) All types of footwear for children up to the age of fourteen, namely, boots, shoes, slippers, sandals, dancing shoes, dancing slippers, overshoes, snowboots and skates, socks; (Based on Intent to Use) Footwear (shoes, boots, slippers); socks and stockings; dancewear; outerwear (coats, jackets, vests); hats