Information for ruling 600010231
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2024
- Expiry date
- 15 Aug 2027
- Commodity code
- 6404191000 (opens in new tab)
- Description
- Childs slippers, A slipper not reaching above the ankle. Designed for indoor use which provides comfort and protection for the child’s feet. The upper is manufactured from a pink polyester knitted fabric, with a popular stylised mouse character embroidered into the outer fabric. The inner fabric is also of a knitted polyester with the product logo machine stitched to the instep. The slippers are secured by a right over left tab with Velcro fastening with an embroidered word on each right and left slipper. The sole of the slipper is a moulded plastic with raised ridges and furrows with the largest surface of the part that has contact with the ground and thus gives the sole its character. There is a textile fibre present, but, not visible at all. It is embedded within the lower layer of the plastic sole, in the furrows of the pattern. This is shown in the Martindale test. The sole has passed the Martindale Abrasion Test requirements. With a slight to moderate wear of the textile at 51.200 revs.
- Keywords
-
- ADDED TEXTILES
- CHILDRENS
- HOUSE FOOTWEAR
- SLIPPERS
- FOOTWEAR
- IN CONTACT WITH THE GROUND
- SOLE
- OF PLASTICS
- 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 (GIR)s: GIR 1 Has been used to classify this product by the terms of heading, 64.04 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. GIR 3a has been used as the most specific description. GIR 6 Has been used to classify this product by the terms of heading, 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: Heading 6404 Note 3 & 4(b) Harmonised System Explanatory Notes (HSEN) - Chapter 6404 note 2 Note 4 - General Notes (6) (C) (D) & (E) (F) Harmonised System Explanatory Notes (HSEN) Heading 64.04