Information for ruling 600004365
This section is Advance Tariff Ruling
- Start date
- 21 Nov 2023
- Expiry date
- 20 Nov 2026
- Commodity code
- 6404199000 (opens in new tab)
- Description
- Women's shoe with laces Footwear for ladies active leisure such as walking, running, yoga and athletics, for easy on leisure comfort. Made from man made upper, with synthetic polyurethane sole unit (MICRO SUEDE FIBER/MESH NT22-S032/STRETCH SILK NUVOLA/DE43PU) The uppers are hand stitched on a sewing machine with the sole units cemented on. Put up for retail sale in a recyclable cardboard shoe box.
- Keywords
-
- OUTER SOLES
- FOR WOMEN
- OF MAN-MADE TEXTILE MATERIAL
- OF NYLON
- OF POLYESTER
- PUT UP FOR RETAIL SALE
- WITH LACE FASTENING, FOOTWEAR
- LOW SHOES
- WITH POLYURETHANE
- OF SYNTHETIC FIBRE
- 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 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 5b has been used to identify the type of packaging - recyclable cardboard shoe box. GIR 6 has been used to classify the goods to subheading level 640419 - Footwear with outer soles of rubber or plastics: Other than Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 8 Digit Code 64041990 – Other than Slippers and other indoor footwear Also classified in accordance with: Chapter 64 Notes 4(a) and 4(b) Harmonised System Explanatory Notes (HSENs) General Notes A, B and C Harmonised System Explanatory Notes (HSENs) to 6404.