Information for ruling 600009929
This section is Advance Tariff Ruling
- Start date
- 18 Apr 2024
- Expiry date
- 17 Apr 2027
- Commodity code
- 6404191000 (opens in new tab)
- Description
- A mans slip on style slipper for indoor use, to be worn for comfort and protection. The upper is made from a check style material, the inside is made from a faux fur lining with padded insoles. The sole is made from a textile covered TPR (thermoplastic rubber).
- Keywords
- HOUSE FOOTWEAR FOR INDOOR USE SLIPPERS OF TEXTILE MATERIAL FOR MEN
- 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 (GIRs): 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 5(b) has been used to identify the type of packaging. Product is packed in a clear polythene bag. GIR 6 has been used to classify the goods to subheading level 640419 - Other than, sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. 8 Digit Code - 64041910 - Slippers and other indoor footwear. Also classified in accordance with the Harmonised System Explanatory Notes to 6404. Chapter Note 64(b).