Information for ruling 600007176
This section is Advance Tariff Ruling
- Start date
- 30 May 2023
- Expiry date
- 29 May 2026
- Commodity code
- 6406905090 (opens in new tab)
- Description
- The product is shoe insoles which are made from synthetic leather and ethyl vinyl acetate (EVA). The pack contain two pairs of insoles which can be adjusted to the correct shoe size by cutting the specific outline for each size. It includes sizes 3 – 8 for women and sizes 8 – 11 for men. It comes packaged in a (OPP) bag and contains a plastic insert card. Size: 29 x 9.5 cm Thickness: 2mm
- Keywords
-
- SYNTHETIC LEATHER
- FOR SHOES
- OF PLASTIC
- INNER SOLES
- 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 - packaged in a (OPP) bag and contains a plastic insert card 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