Information for ruling 600010894
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2024
- Expiry date
- 31 Jul 2027
- Commodity code
- 9021101000 (opens in new tab)
- Description
- The Relief Dual Shoe is the single product which is subject of this application They are not made to measure, but they are mass produced, are not in pairs but presented singly and designed to fit either foot equally The Relief Dual® Off-loading Shoe, which does not have a plateau in the forefoot region, provides stability and reduces pressure on the foot following foot surgery. Broad hook and loop fastener across the instep > Strap loops on both sides > Hook and loop fastener can be cut to length > Removable sole > Stable heel cap for improved rearfoot stability > Available in 7 sizes > Soft lining> Space for inserts through the removable sole (also diabetes-compliant foot bed) > Low profile height – no height adjustment necessary> Slip-resistant rubber sole > Improved shock absorption particularly in the heel and ball area
- Keywords
-
- SHOES
- FOR HUMAN USE
- ORTHOPAEDIC FOOTWEAR
- FOR THERAPEUTIC USE
- BOOTS
- 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 9021 - Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability GIR 6 has been used to classify the goods to subheading level 902110 - Orthopaedic or fracture appliances 8 Digit Code - 90211010 - Orthopaedic appliances Also classified in accordance with: Chapter 90 Note 6 Harmonised system explanatory notes (HSENs) (I) (6 to Heading 9021