Information for ruling 600006198
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2023
- Expiry date
- 16 Apr 2026
- Commodity code
- 6406905090 (opens in new tab)
- Description
- A pair of removable shoe insoles made from Ethylene-Vinyl Acetate (EVA) and memory foam. Product is intended for both men's and women's shoes and are able to be cut to different shoe sizes, with templates ranging from adult male size 11 to child size 3. Packaged in a Oriented Polypropene (OPP) bag and plastic insert card, generic for transport and retail. Dimensions: 30cm x 9.5cm (LxW) 9mm thick
- Keywords
-
- FOR WOMEN
- FOR MEN
- FOR SHOES
- ETHYLENE-VINYL ACETATE COPOLYMERS
- REMOVABLE INSOLES
- 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 to heading 6406 - Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings, and similar articles, and parts thereof GIR 5B has been used to determine the packaging - general packaging for transport and retail GIR 6 has been used to classify this product to subheading level 640690 - Other than uppers and parts thereof, other than stiffeners; other than outer soles and heels, of rubber or plastics 8 Digit Code 64069050 - Removable insoles and other removable accessories 10 Digit Code 6406905090 - Other than hand-made Also classified in accordance with: Harmonised System Explanatory Note (HSEN) (I) (B) to heading 6406