Information for ruling 600008578
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 zig zag stitching detail on the lower part of the boot and a strip of the company brand, by way of a textile tag, at the back. The upper is manufactured from textile fur material, and inside the slipper is 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
- 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