Information for ruling 600010194
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2024
- Expiry date
- 14 Apr 2027
- Commodity code
- 6405209900 (opens in new tab)
- Description
- Footies with sewn-on outsoles that are made of cotton and elastane with an upper part made of nylon and elastane. The upper and sole are constructed separately and then stitched together. This is to be worn inside other footwear. They are black in colour and packed in cardboard packaging with hanging tags.
- Keywords
- KNITTED OF NYLON OF PLASTIC OF COTTON SOCKS FOR 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, 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)). Classification has been determined in accordance with the following: General Interpretative Rules GIR’s: GIR 1 has been used to classify this product by the terms of heading 6405 - other footwear. GIR 5 (b) has been used to identify the type of packaging – cardboard packaging GIR 6 has been used to classify the goods to subheading level 640520 - with uppers of textile materials. 8 digit code 64052099 - with outer soles of other materials; other than slippers and other indoor footwear. Also classified in accordance with: Chapter 64 Note 4 Chapter 64 Additional Notes 1 and 2 Harmonized System Explanatory Notes (HSEN) to 6405 Notes (3) Harmonized System Explanatory Notes (HSEN) 6115 exclusion note (c).