Information for ruling 600012663
This section is Advance Tariff Ruling
- Start date
- 20 Mar 2025
- Expiry date
- 19 Mar 2028
- Commodity code
- 6406905090 (opens in new tab)
- Description
- A removable orthotic insole which sits in footwear. Designed to provide foot support to relieve discomfort in the feet, ankles, hips and back. It has a cushioned heel and arch support and biodynamic balance inserts. Metatarsal support, for men and women.
- Keywords
-
- FOR WOMEN
- FOR MEN
- FOR FOOTWEAR
- ORTHOTIC
- REMOVABLE INSOLES
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6406 - Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. GIR 6 has been used to classify this product by the terms of subheading level 640690 - Other than, outer soles and heels, or rubber or plastics. 8 Digit Code - 64069050 Removable insoles and other removable accessories. 10 Digit Code - 6406905090 Other than, elsewhere specified. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 6406 (I) (B) refers.