Information for ruling 600007350
This section is Advance Tariff Ruling
- Start date
- 07 Dec 2023
- Expiry date
- 06 Dec 2026
- Commodity code
- 6404199000 (opens in new tab)
- Description
- The shoe has a sole made from rubber and uppers of black suede and beige leather and a contrasting textile mesh material. The black suede and beige leather acts as a reinforcement to the mesh material lining. It has a white leather logo and a padded tongue with laces.
- Keywords
-
- OUTER SOLES
- CASUAL FOOTWEAR
- OF RUBBER
- LACE-UP SHOES
- UPPERS, FOOTWEAR
- OF TEXTILE MATERIALS
- 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 by the terms of Heading 6404 – Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 6 - has been used to classify the goods to subheading level 640419 – 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 64 Note 4 (a) Chapter 64 Additional Note 1