Information for ruling 600009930
This section is Advance Tariff Ruling
- Start date
- 18 Apr 2024
- Expiry date
- 17 Apr 2027
- Commodity code
- 6404191000 (opens in new tab)
- Description
- Men's slippers, a slip on boot style slipper to be worn indoors for comfort and protection. The upper is made from a textile, material, with padded insoles; the sole is made from a textile covered TPR (thermoplastic rubber). The textile material constitutes the part of the outsole with the largest surface of the part that has contact with the ground and this gives the sole its character and the sole failed the Martindale abrasion test.
- Keywords
- SLIPPERS HOUSE FOOTWEAR OF TEXTILE MATERIAL FOR INDOOR USE
- 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. The slippers are packed in a clear plastic bag. GIR 6 has been used to classify the goods to subheading level 640419 - Footwear with outer soles of rubber or plastics; 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 (HSENs) to 6404. Chapter Note 64 Additional Note 2 Chapter Note 64 4(b)