Information for ruling 600004982
This section is Advance Tariff Ruling
- Start date
- 24 May 2023
- Expiry date
- 23 May 2026
- Commodity code
- 6404191000 (opens in new tab)
- Description
- A mule style slipper with a closed in toe. With uppers of textile and outer soles of plastic covered with textile.
- Keywords
-
- OUTER SOLES
- OF TEXTILE MATERIAL
- HOUSE FOOTWEAR
- SLIPPERS
- OF PLASTIC
- UPPERS, FOOTWEAR
- IN CONTACT WITH THE GROUND
- 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)). General interpretative rules (GIR)s: 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 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 64041910 - Slippers and other indoor footwear Also classified in accordance with: Chapter 64 Notes 4(b) Chapter 64 Additional Note 2 Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 64 HSENs to heading 6404