Information for ruling 600009789
This section is Advance Tariff Ruling
- Start date
- 15 Feb 2024
- Expiry date
- 14 Feb 2027
- Commodity code
- 6402999300 (opens in new tab)
- Description
- A unisex clog style slip on shoe for indoor or outdoor use. It covers the foot but not the ankle with a strap over the heel part which can be brought forward. Comes in sizes 4 - 8, and comes in several colours. It is made from EVA (ethylene vinyl acetate) done by injection moulding. Packaged by a hanging tag between the pair of shoes for hanging.
- Keywords
-
- SHOES
- NOT CLOSED AT THE BACK, FOOTWEAR
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- UNISEX
- 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 or 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 6402 - Other footwear with outer soles and uppers of rubber or plastics. GIR 5(b) has been used to identify the type of packaging. Product is packed with a hanging tag between shoes. GIR 6 has been used to classify the goods to subheading level 640299 - Includes other footwear, other than covering the ankle. 8 Digit Code - 64029993 - Other than, footwear which cannot be identified as men's or women's footwear. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6402. Chapter Note 4 (a) and (b) to Chapter 64 WCO Opinions to heading subheading 640299.