Information for ruling 600010756
This section is Advance Tariff Ruling
- Start date
- 21 Aug 2024
- Expiry date
- 20 Aug 2027
- Commodity code
- 6404191000 (opens in new tab)
- Description
- A mule, slip on style slipper. These have closed toes. The slippers consist of a faux black fur textile upper. The uppers have the word ‘Beetle juice’ stitched on them. The inner soles are black and white striped, with the word ‘beetle juice’ stitched on of the inner sole of the slipper. There are snake like cartoon figures in black and white on the inner sole. The slippers have a grey TPR outer sole with slightly raised treads.
- Keywords
-
- OUTER SOLES
- SLIPPERS
- FOR INDOOR USE
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- WITH TEXTILE MATERIAL
- UPPERS, 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 6404: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 6 has been used to classify this product by the terms of heading 640419: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, other than sports footwear; tennis shoes, basket-ball shoes, gym shoes, training shoes and the like 8 Digit code 64041910:Slippers and other indoor footwear Also classified in accordance with: General notes to chapter 64 Chapter note 4 to heading 6404 Harmonised System Explanatory Notes to heading 6404