Siman 382

A mourner is prohibited from wearing a sandal. And specifically one of leather, but with a footwear of cloth, or of reed, or of hair, or of wood – it is permitted, for it is not called a "mנעל" unless it is of leather. And behold, even on Yom Kippur it is so. And if it is of wood and covered with leather – it is prohibited. And so now it is the custom to permit rubber shoes that are not of leather and are called "kaloshin," and with them they always walk over the stockings. And they walk in them during mourning and on Tisha B'Av and Yom Kippur.

A woman who has given birth is permitted to wear shoes for all thirty days, because the cold is harmful to her. The same applies to a sick person even if there is no danger, and one who has a wound on his foot. The same applies to a pregnant woman when she fears the cold. Similarly, any person is permitted to wear shoes in a place where there is danger of a scorpion. Similarly, if the official calls for him, or if he is compelled to go before some lord – he may wear shoes. Some require placing ashes in the shoes, and it is proper. A mourner and an excommunicated person who were walking on the road are permitted to wear sandals, and when they reach the city, they remove them. There is one who says that if it is a city where the majority are gentiles – they do not remove them until they enter the Jewish street. Now that we dwell mixed together – he should not remove them until he reaches his courtyard. If one needs to remove shoes in the cemetery after the deceased is buried, it was explained in siman 375. Some say that one must walk barefoot from the cemetery to his home when his father or mother dies. Our teacher, the Rema, wrote that he did not see this practiced, and this is so that they should not mock us. But in a place where they are not – certainly one must do so (Shach, subsection 3). And it appears that for all deceased relatives one must walk barefoot from the cemetery if it is at all possible, such as when there is no fear of mockery, and the ground is dry. (See the Beit Yosef in the name of Hagahot Maimoniyot that they were accustomed to walk in "botas." And it appears that it is a type of shoe that is not of leather, like our "guma" shoes. The Beit Yosef wrote that he did not know the reason for this, see there. And it appears that there is no reason for this other than that they feared the cold.)