Information for ruling 600003758
This section is Advance Tariff Ruling
- Start date
- 19 May 2022
- Expiry date
- 18 May 2025
- Commodity code
- 6403999690 (opens in new tab)
- Description
- Men's leather loafer slip-on shoe. With uppers of leather and outer sole ethylene-vinyl acetate rubber. Not covering the ankle. With an insole measuring more than 24cm. UK size 6 insole length measures 26.5cm. Available in UK sizes 6 -15. Presented with 2 cloth shoes bags. Packaged cardboard in a shoe box, with individual plastic bags for each shoe and tissue paper wrapping.
- Keywords
- OF RUBBER UPPERS, FOOTWEAR OUTER SOLES FOR MEN SHOES OF LEATHER NOT COVERING THE ANKLE
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)) GIR 1 has been used to classify this product by the terms of heading 6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather GIR 5B has been used to identify the type of packaging: cardboard shoe box GIR 6 has been used to classify the goods to subheading level 640399 - Other footwear; Other than covering the ankle 8 Digit code 64039996 - Other, with insoles of a length; Of 24cm or more; For men 10 Digit code 6403999690 - Other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like Also classified in accordance with: Chapter 64 Notes 4(a) and 4(b) Harmonised System Explanatory Notes (HSENs) to Chapter 64 HSENs to Heading 6403