Information for ruling 600010757
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 ladies mule, slip on style slipper. These have closed toes. The slippers consist of a faux pink fur textile upper. The uppers have a picture of a cartoon bear sitting in a cloud. The faux fur extends to the inner sole of the slipper. The slippers have a pink 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