Information for ruling 600008573
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2024
- Expiry date
- 06 Feb 2027
- Commodity code
- 6405209100 (opens in new tab)
- Description
- Women's slip on boot style slippers for indoor wear. The upper part is made from a textile faux fur, which covers the ankle, and is coloured pink/black/cream. It has the company logo attached to the top left side of the ankle part. The sole is a textile covered TPR (thermoplastic Rubber). The textile material constitutes the part of the outer sole with the largest surface of the part that has contact with the ground and thus gives the sole its character. The textile sole has been tested and found to have durable wearing properties.
- Keywords
-
- THERMOPLASTIC
- OF TEXTILE MATERIAL
- HOUSE FOOTWEAR
- SLIPPERS
- FOR INDOOR USE
- FOR LADIES
- Justification
- Classification has been determined 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6405 - Other footwear. GIR 5(b) has been used to identify the type of packaging. Product is packed in a clear polythene bag. GIR 6 has been used to classify the goods to subheading level 640520 - 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: The Harmonised System Explanatory Notes (HSENs) heading 6405 refers. Chapter Note 64 Notes 4 (A) and 4 (B). Chapter 64 Additional Note 2.