Information for ruling 600008584
This section is Advance Tariff Ruling
- Start date
- 05 Feb 2024
- Expiry date
- 04 Feb 2027
- Commodity code
- 6404191000 (opens in new tab)
- Description
- A women’s boot style slipper, for indoor use. Uppers of textile material, the inside is a faux fur lining with padded insoles. The sole is a textile covered Thermoplastic Rubber (TPR). The slipper is above the ankle, below the knee style boot. Branding to the back of the slipper by way of a textile tab and a bow to the front, with a large logo branding to the side.
- Keywords
-
- THERMOPLASTIC RUBBER
- FOR WOMEN
- FAUX FUR
- SLIPPERS
- FOR INDOOR USE
- OF TEXTILE MATERIALS
- HOUSE FOOTWEAR
- CASUAL FOOTWEAR
- 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 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 6 has been used to classify the goods to subheading level 640419 - Footwear with outer soles of rubber or plastics; Other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 8 digit code 64041910 - Slippers and other indoor footwear Also classified in accordance with: Chapter 64 Note 4(b) Chapter 64 Additional Note 2 Harmonised System Explanatory Notes (HSEN)s to Heading to 6404