Information for ruling 600009246
This section is Advance Tariff Ruling
- Start date
- 08 Dec 2023
- Expiry date
- 07 Dec 2026
- Commodity code
- 6404199000 (opens in new tab)
- Description
- The offshore boot is designed to be worn on sailing systems. The boot is designed to be waterproof and retain heat. It has a 3 millimetre thermal neoprene inner layer and a three layer external gaiter with secure elastic cord and thermomoulded outsole; with a reinforced heel, instep and toe, combined with the non-slip razor cut outsole. The boot is grey and black in colour with branding in white lettering on the vamp. The outer layer is made from nylon; the inner from neoprene and nylon and the sole from a rubber compound.
- Keywords
-
- OUTER SOLES
- OF TEXTILE MATERIAL
- REINFORCEMENTS, FOOTWEAR
- OF RUBBER
- UPPERS, FOOTWEAR
- OF NEOPRENE RUBBER
- BOOTS
- 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 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 plastic; Other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 8 digit Code: 64041990– Other than slippers and other indoor footwear Also classified in accordance with:- Chapter 64 Notes 4(a) and 4(b) refers Chapter 64 Additional Note 2 refers Harmonized System Explanatory Notes (HSENS) to 6404