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Classification: 46040000 [AGF192003]

Preferred name 46-04 Shoes
Definition Shoe is an item of footwear intended to protect and comfort the human foot. Shoes are also used as an item of decoration and fashion. The design of shoes has varied enormously through time and from culture to culture, with appearance originally being tied to function. Additionally, fashion has often dictated many design elements, such as whether shoes have very high heels or flat ones
IRDI 0173-1#01-AGF192#003
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