Heated socks made from 75% polyester and 25% cotton, ideal for outdoor activities for keeping feet warm.
The socks use a Lithium battery powered with a rechargeable battery and washable.
They have 3 heat settings for comfort and warmth, and a long lasting battery life for extra warmth.
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 6115 - Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted.
GIR 6 has been used to classify the goods to subheading level 611599 - Of other textile materials.
Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6115.