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chromium/content/test/data/accessibility/html/footer-inside-other-section.html 

<!DOCTYPE html>
<!--
@MAC-ALLOW:AXRoleDescription
@UIA-WIN-ALLOW:LocalizedControlType='section footer'
@WIN-ALLOW:localized_extended_role='footer'
@WIN-ALLOW:xml-roles:*
@AURALINUX-ALLOW:xml-roles:*
-->
<article>
  <footer>
    <p>footer inside article.</p>
  </footer>
</article>
<section>
  <footer>
    <p>footer inside section.</p>
  </footer>
</section>
<main>
  <footer>
    <p>footer inside main.</p>
  </footer>
</main>