Information for ruling 600005010
This section is Advance Tariff Ruling
- Start date
- 09 May 2023
- Expiry date
- 08 May 2026
- Commodity code
- 6405209100 (opens in new tab)
- Description
- A moccasin style slipper. Not covering the ankle. With uppers of textile and outer soles of plastic covered with textile.
- 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 6405 - Other footwear GIR 6 has been used to classify the goods to subheading level 640520 - With uppers of textile materials 8-digit code 64052091 - With outer soles of other materials; Slippers and other indoor footwear Also classified in accordance with: Chapter 64 Notes 4(a) and 4(b) Chapter 64 Additional Note 2 Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 64 HSENs to heading 6405