Information for ruling 600009880
This section is Advance Tariff Ruling
- Start date
- 19 Feb 2024
- Expiry date
- 18 Feb 2027
- Commodity code
- 6403911390 (opens in new tab)
- Description
- A Unisex Boot covering the ankle with a detachable gaiter which covers the ankle and no part of the calves when the gaiter is not attached and has an insole of 24cm or over. The composition of the boot without the gaiter attached comprises of: Upper: 42% Leather, 38% PVC, 20% Elastic Sole: 100% PVC When the gaiter is attached, the composition of the upper is as follows: 86% Textile, 14% PVC and the sole remains unchanged. The gaiter zips over the top of the boots upper and covers it and the composition of the gaiter as a standalone item is 100% textile.
- Keywords
-
- OF PLASTIC
- FOOTWEAR/PARTS OF FOOTWEAR
- BOOTS
- OF LEATHER
- GAITERS
- FOR 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 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 6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather GIR 6 has been used to classify this product to subheading level 640391 - Other footwear, not elsewhere specified; covering the ankle 8 Digit Code 64039113 - Covering the ankle but no part of the calf, with insoles of a length of 24cm or more; footwear which cannot be identified as men's or women's footwear 10 digit code 6403911390 - Other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 6403 Chapter 64 Note 4 (a)