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Information for ruling 600003759

This section is Advance Tariff Ruling

Start date
19 May 2022
Expiry date
18 May 2025
Description
Desert leather boot shoe for men. With uppers of leather and outer sole of ethylene-vinyl acetate rubber. Sole is stitched directly to the upper. Covering the ankle, but not part of the calf. With lace - up fastening and 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 in a cardboard shoe box, with individual plastic bags for each shoe and tissue paper wrapping.
Keywords
OF RUBBER OF LEATHER FOR MEN UPPERS, FOOTWEAR WITH LACE FASTENING, FOOTWEAR COVERING THE KNEE BOOTS OUTER SOLES
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 640391 - Other footwear; Covering the ankle 8 Digit code 64039116 - Covering the ankle but no part of the calf, with insoles of a length; Of 24 cm or more; For men 10 Digit code 64039911690 - 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