Information for ruling 600008577
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2024
- Expiry date
- 07 Feb 2027
- Commodity code
- 6405209100 (opens in new tab)
- Description
- Women's boot style slippers for indoor use. The slippers have a front zip, zig zag stitching detail on the lower part of the boot and figure motif on the outer side. The upper is manufactured from textile faux fur material, the inside of the slipper has a faux fur lining and padded insoles. The sole is a textile covered TPR (Thermoplastic Rubber).
- Keywords
-
- THERMOPLASTIC RUBBER
- COVERING THE ANKLE
- FAUX FUR
- OF TEXTILE MATERIAL
- SLIPPERS
- FOR INDOOR USE
- WITH ZIP FASTENER
- TEXTILE SOLE
- 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 5 (b) - Has been used to identify the type of packaging: 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: Chapter 64 note 4 (a & b) Chapter 64 additional note 2 Harmonised System Explanatory Notes (HSEN) General notes A,B,C & D Harmonised System Explanatory Notes (HSEN) to heading 6405