Information for ruling 600008559
This section is Advance Tariff Ruling
- Start date
- 04 Jan 2024
- Expiry date
- 03 Jan 2027
- Commodity code
- 6405209100 (opens in new tab)
- Description
- A child's indoor slipper. The slipper is a slip on mule design. The slipper has a textile upper and a plastic covered with textile outer sole. The slipper is black in colour
- Keywords
-
- OUTER SOLES
- OF TEXTILE MATERIAL
- SLIPPERS
- FOR INDOOR USE
- PUT UP FOR RETAIL SALE
- UPPERS, FOOTWEAR
- FOR CHILDREN
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6405: Other foot-wear GIR 6 Has been used to classify this product by the terms of heading 640520: With uppers of textile materials, with outer soles of other materials 8 Digit code 64052091: Slippers and other indoor footwear Also classified in accordance with: General note to chapter 64 Chapter note 4 to heading 6405 Harmonised System Explanatory Notes to heading 6405