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Public-images-osm logo.svg sidewalk:surface
Indicates the surface of sidewalk(s) Show/edit corresponding data item.
Group: highways
Used on these elements
should not be used on nodesmay be used on waysshould not be used on areasshould not be used on relations (except multipolygon relations)
Useful combination
See also
Status: de facto

Using more specific tags may be preferable, and will be needed if surface of sidewalk on left and right side are different:

See more at Key:sidewalk#Additional_tags