Information for ruling 600008905
This section is Advance Tariff Ruling
- Start date
- 30 Oct 2023
- Expiry date
- 29 Oct 2026
- Commodity code
- 6401100000 (opens in new tab)
- Description
- Waterproof Wellington boots with steel toe caps, covering the ankle but not covering the knee. The uppers and outer soles are made of Polyvinyl Chloride (PVC), the steel toe cap is placed on the moulding first then the boot is moulded as a whole round the steel toe cap through the PVC integrated mould injection process. The boots are sold in packs of 10 and in various sizes
- Keywords
-
- OUTER SOLES
- TOE CAPS
- OF PVC
- MOULDED, FOOTWEAR
- UPPERS, FOOTWEAR
- BOOTS
- INJECTION MOULDED
- WATERPROOF
- 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 6401: waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes GIR 6 has been used to classify the goods to subheading level 640110 - footwear incorporating a protective metal toe-cap. Also classified in accordance with: Notes 4 (a) and (b) to chapter 64 General note to chapter 64 Harmonised System Explanatory Notes (HSEN)s to heading 6401