Information for ruling 600005681
This section is Advance Tariff Ruling
- Start date
- 28 Apr 2023
- Expiry date
- 27 Apr 2026
- Commodity code
- 6403911390 (opens in new tab)
- Description
- Hiking boot made for wet environments. Made with an Upper of leather and fabric. Deconstruction showed boots' principle material in the upper is of leather. The boot contains a non-metallic toe cap. Boots size range from UK 6-13 with an insole of more than 24cm. Material List: - Leather - Gortex Fabric (PTFE) - Polyurethane - TPU (Thermoplastic Polyurethane) EVA (Ethyl Vinyl-Acetate) Product is packaged in a cardboard shoebox.
- Keywords
-
- HIKING BOOTS
- OF POLYTETRAFLUORETHYLENE
- OF LEATHER
- PROTECTIVE TOE CAPS
- OF PLASTIC
- 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 the goods to heading 6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather GIR 5B has been used to determine the packaging - Shoebox as general packaging for transport and retail. GIR 6 has been used to classify the goods to subheading level 640391 - Other footwear; covering the ankle Eight Digit Code 64039113- Other than made on a base or platform of wood, not having an inner sole; Covering the ankle but no part of the calf, with insoles of a length; Of 24cm or more; Footwear which cannot be identified as men's or women's footwear Ten Digit Code 6403911390 - Other than Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like. Also classified in accordance with: Harmonised System Explanatory Note (HSEN) General Notes B, C, and D to Chapter 64 Harmonised System Explanatory Note (HSEN) 2 to Heading 6403