Information for ruling 600009534
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2024
- Expiry date
- 12 Mar 2027
- Commodity code
- 6404199000 (opens in new tab)
- Description
- A leisure trainer not covering the ankle. The trainer has an outer sole of rubber, with an upper outer of mesh and synthetic material, with a mesh lining. The textile material constitutes the greatest external upper outer surface area. Available in two colour schemes, grey and white or blue and white. The trainer has removeable insoles.
- Keywords
-
- LEISURE FOOTWEAR
- OUTER SOLES
- FOR LEISURE
- OF RUBBER
- OF TEXTILE MATERIALS
- TRAINERS
- 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 Additional Note 2 Harmonized System Explanatory Notes (HSENS) to 6404