Information for ruling 600008600
This section is Advance Tariff Ruling
- Start date
- 05 Feb 2024
- Expiry date
- 04 Feb 2027
- Commodity code
- 6405209100 (opens in new tab)
- Description
- A Junior boot style slipper for indoor use. Uppers of navy, white and black textile material, with a zip closure to the front, covering the ankle. Branding to the outer side of the slipper in the form of a sewn logo. Lining of faux fur with padded insoles. The sole is a textile covered Thermoplastic Rubber (TPR). The textile sole has been tested and found to have durable wearing properties.
- Keywords
-
- THERMOPLASTIC RUBBER
- COVERING THE ANKLE
- FAUX FUR
- OF TEXTILE MATERIAL
- CASUAL FOOTWEAR
- SLIPPERS
- FOR INDOOR USE
- WITH ZIP FASTENER
- OF THERMOPLASTIC RUBBER
- UPPERS, FOOTWEAR
- FOR CHILDREN
- 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