Information for ruling 600012744
This section is Advance Tariff Ruling
- Start date
- 14 Apr 2025
- Expiry date
- 13 Apr 2028
- Commodity code
- 6403999390 (opens in new tab)
- Description
- A backless clog style shoe with closed in toes and a buckle that goes across the foot, suitable for men and women. It has a leather upper and the underneath is made from an EVA sole and a rubber outer sole. They come in black and white and sizes, 35 - 48 in narrow and regular fittings. They are suitable to be worn by the medical and the catering profession due to the rubber sole. Also tested according to EN ISO 20347:2012 SRC
- Keywords
-
- LOW SIDED SHOES
- OF LEATHER
- UNISEX
- OF RUBBER
- NOT COVERING THE ANKLE
- BUCKLES
- SHOES
- SLIP ON SHOE
- CLOGS
- 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 of chapter of the Goods Classification Table (reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product to the terms of heading 6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. GIR 6 has been used to classify the goods to subheading level 640399 - Other than, footwear which cannot be identified as men's or women's footwear. 8 Digit Code - 64039993 Footwear which cannot be identified as men's or women's footwear. 10 Digit Code - 6403999390 Other than elsewhere specified. Also classified in accordance with the Harmonised System Explanatory Notes (HSENS) to heading 6403 Also Chapter note 3(b).