Information for ruling 600006658
This section is Advance Tariff Ruling
- Start date
- 26 May 2023
- Expiry date
- 25 May 2026
- Commodity code
- 6402991000 (opens in new tab)
- Description
- The item is a lightweight unisex shoe, with close-fitting design, low-cut opening. The upper is made of Neoprene and natural rubber; the outer sole is made of non-marking natural rubber. It has adjustable Velcro strap, reinforced heel and toe areas with natural rubber. The trader has confirmed the shoe finishes below the ankle, the sole is attached to the upper. Packaged in cardboard carton.
- Keywords
-
- OUTER SOLES
- SHOES
- OF NYLON
- OF NEOPRENE RUBBER
- UNISEX
- WITH OUTER SURFACE
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6402: Other footwear with outer soles and uppers of rubber or plastics GIR 5B has been used to identify the type of packaging- packaged in cardboard carton GIR 6 has been used to classify the goods to subheading level 640299: Other footwear; Other than covering the ankle 8-Digit code 64029910- Other than incorporating a protective metal toecap; With uppers of rubber Also classified in accordance with: Chapter note 4 to Chapter 64 Harmonised System Explanatory Notes (HSENs) to heading 6402