Information for ruling 600008598
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 boot style slipper for indoor use. The upper is manufactured from textile material, the inside of the slipper is a faux fur lining with padded insoles. Branding on the back of the slipper in the form of a textile tab, a ribbon bow is on the back of the slipper. The sole is a textile covered Thermoplastic Rubber (TPR). The sole is a textile covered Thermoplastic Rubber (TPR). The textile sole has been tested and found to have durable wearing properties.
- 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