Information for ruling 600005723
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2023
- Expiry date
- 07 Feb 2026
- Commodity code
- 6403400000 (opens in new tab)
- Description
- Industrial footwear. The item has a leather upper and a rubber outer sole. The product has a breathable polyester lining. The footwear has laces and a toecap. The footwear is cold and heat resistant and waterproof. The shoes have laces for fastenings.
- Keywords
-
- OUTER SOLES
- TOE CAPS
- OF RUBBER
- FOR INDUSTRIAL USE
- OF LEATHER
- UPPERS, FOOTWEAR
- PROTECTIVE FOOTWEAR
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: 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 6 has been used to classify this product by the terms of heading 640340: Other footwear, incorporating a protective metal toecap Also classified in accordance with: General notes C D & G to chapter 64 Chapter note 4 to heading 6403 Harmonised System Explanatory Notes to heading 6403