Information for ruling 600009881
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2024
- Expiry date
- 19 Feb 2027
- Commodity code
- 6402999300 (opens in new tab)
- Description
- A Unisex shoe, not covering the ankle, with a detachable gaiter which has an insole of 24cm or over. The composition of the shoe without the gaiter attached comprises of: Upper: 57% PVC, 43% Leather Sole: 100% PVC When the gaiter is attached, the composition of the upper is as follows: 60% Textile, 40% PVC and the sole remains unchanged. The gaiter zips over the top of the shoes' upper and covers it and the composition of the gaiter as a standalone item is 100% textile.
- Keywords
-
- SHOES
- OF PLASTIC
- LOW SIDED SHOES
- FOOTWEAR/PARTS OF FOOTWEAR
- 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 6402 - Other footwear with outer soles and uppers of rubber or plastics GIR 6 has been used to classify this product to subheading level 640299 - Other footwear; Other than covering the ankle 8 Digit Code 64029993 - With insoles of a length of 24cm or more; Footwear which cannot be identified as men's or women's footwear Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 6402 Chapter 64 Note 4 (a)