Information for ruling 600008568
This section is Advance Tariff Ruling
- Start date
- 09 Feb 2024
- Expiry date
- 08 Feb 2027
- Commodity code
- 6405209100 (opens in new tab)
- Description
- The woman’s boot style slipper for indoor use. Uppers of a grey textile, with 1 white pom poms attached to a grey bow on the outer side, pull on style, covering the ankle. Textile label to the back with the company name. Lining of faux fur with a padded insole. Outer sole is flat (no raised heel area) with slightly raised rubber treads in the design of the company logo, and is a textile covered TPR (Thermoplastic Rubber), where the textile is the greatest surface area in contact with the ground.
- Keywords
-
- FOR WOMEN
- FAUX FUR
- OF TEXTILE MATERIAL
- SLIPPERS
- OF THERMOPLASTIC RUBBER
- PADDED
- BOWS
- 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 6405 – Other footwear GIR 6 - has been used to classify the goods to subheading level 6405 20 – With uppers of textile materials 8 digit code - 64052091 – With outer soles of other materials; Slippers and other indoor footwear Also classified in accordance with: Chapter 64 notes 4(a) & 4(b) Harmonised System Explanatory Notes (HSEN’s) to heading 6405