Information for ruling 600008582
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2024
- Expiry date
- 06 Feb 2027
- Commodity code
- 6405209100 (opens in new tab)
- Description
- A ladies closed toe and closed heel slipper for indoor use. The upper is manufactured from grey and beige check textile material with beige suede edging between the upper and sole and faux fur top edging, the inside of the slipper is a cream faux fur lining with padded insoles. Branding by way of a textile label attached between the textile upper and faux fur edging. The sole is a textile covered Thermoplastic Rubber (TPR). The textile material constitutes the part of the outsole 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 RUBBER
- FOR WOMEN
- FAUX FUR
- CASUAL FOOTWEAR
- SLIPPERS
- FOR INDOOR USE
- PADDED
- OF TEXTILE MATERIALS
- 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 640520 – With uppers of textile materials 8 digit code 64052091 - Other than with outer soles of wood or cork; 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