Information for ruling 600008498
This section is Advance Tariff Ruling
- Start date
- 30 Nov 2023
- Expiry date
- 29 Nov 2026
- Commodity code
- 6404199000 (opens in new tab)
- Description
- A footwear/ leisure trainer. The upper is made of both textile and leather materials, comes with lace closure system. The leather materials are mostly stitched reinforcements, therefore, the textile material constitutes the greatest external surface area. The sole is made of rubber materials.
- Keywords
-
- OUTER SOLES
- SHOES
- OF RUBBER
- LACE-UP SHOES
- UPPERS, FOOTWEAR
- WITH OUTER SURFACE
- OF TEXTILE MATERIALS
- OUTER SURFACE
- OF LEATHER
- 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: 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 4 to chapter 64 Additional chapter notes 1 to chapter 64 Harmonised System Explanatory Notes (HSENs) to heading 6404