Information for ruling 600009931
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 boot style slipper for indoor wear, to provide protection and comfort. The upper is made from a textile material, and the inside is a faux fur lining with padded insoles. The soles are made from a textile covered TPR (Thermoplastic rubber). The textile material of the slipper constitutes part of the outsole.
- Keywords
- FOR INDOOR USE SLIPPERS OF TEXTILE MATERIAL FOR MEN CASUAL FOOTWEAR
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, ref 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 product is packed in a polythene bag. GIR 6 has been used to classify the goods to subheading level 640419 - Footwear with outer soles of rubber or plastic; 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 heading 6404. Chapter 64 Note 4(b) Chapter 64 Additional Note 2