Information for ruling 600007127
This section is Advance Tariff Ruling
- Start date
- 15 Jun 2023
- Expiry date
- 14 Jun 2026
- Commodity code
- 6404199000 (opens in new tab)
- Description
- Black women's heels. The shoes have a strap across the foot with a stainless steel buckle fastening. The heel is 2.5 inches. Soles are made from PVC with rubber - the heel has a textured base, the rest of the sole is smooth. The uppers are made from suede synthetic leather which has the appearance of a textile fabric. Packaged in bubble wrap and corrugated boxes.
- Keywords
-
- WITH BUCKLE FASTENING
- POLYVINYL CHLORIDE
- SHOES
- FOR WOMEN
- WITH STRAP, FOOTWEAR
- OF RUBBER
- HIGH HEELED
- TEXTILE FIBRES
- 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)). GIR 1 has been used to classify this product by the terms of heading 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 5b has been used to identify the type of packaging – bubble wrap and corrugated box GIR 6 has been used to classify the goods to subheading level 640419 - Footwear with outer soles of rubber or plastics; other than Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 8 Digit Code 64041990 – Other than Slippers and other indoor footwear. Also classified in accordance with: Chapter Note 3b Harmonized system explanatory notes (HSEN) to Chapter 64 and Heading 6404 refers