Information for ruling 600007038
This section is Advance Tariff Ruling
- Start date
- 12 May 2023
- Expiry date
- 11 May 2026
- Commodity code
- 6405209100 (opens in new tab)
- Description
- Product is a knitted boot style indoor slipper. The upper is made from 100% acrylic with a 100% polyester lining. The outer sole is stitched on and is 100% polyester and has PVC dots for grip. It comes up to the ankle and has a cuffed edge. Machine made. It comes in a pair with a tag.
- Keywords
-
- OF POLYESTER
- HOUSE FOOTWEAR
- FOR INDOOR USE
- FOOTWEAR/PARTS OF FOOTWEAR
- SEWN ON
- OF ACRYLIC
- SLIPPERS
- WITHOUT OUTER SOLE
- 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 of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 6405 Other footwear GIR 5b - has been used to identify the type of packaging as a single pair with a tag GIR 6 - has been used to classify the goods to subheading level 640520 with Uppers of textuile material. 8 Digit Code 64052091 With outer soles of other materials (other than wood or cork); Slippers and other indoor footwear. Also classified in accordance with: Chapter note 1b and 4 to chapter 64 The Harmonized System Explanatory Notes (HSENs) general notes to chapter 64 and to headin 6405 including note (3)