Information for ruling 600006990
This section is Advance Tariff Ruling
- Start date
- 07 Jun 2023
- Expiry date
- 06 Jun 2026
- Commodity code
- 6406905090 (opens in new tab)
- Description
- This is a pack of 4 suede style heel grips, used for attaching on to footwear to prevent the wearers foot slipping out. They are a grey colour shaped to go around the back of footwear. Each heel grip is made from 80% Thermoplastic Polymer (PU) 20% Economic Value Added (EVA). They are packed in a card backing with a clear plastic front.
- Keywords
-
- FOOTWEAR PARTS
- THERMOPLASTIC POLYURETHANE
- FOR SHOES
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- 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 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 5(b) has been used to identify the type of packaging. The product is packed in a clear pack with a card backing. GIR 6 has been used to classify this product by the terms of heading 640690 - 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: The Harmonised System Explanatory Notes (HSENs) (I) (B) to heading 6406.