Information for ruling 600012769
This section is Advance Tariff Ruling
- Start date
- 30 Apr 2025
- Expiry date
- 29 Apr 2028
- Commodity code
- 64041910 (opens in new tab)
- Description
- Mule Style Indoor Slippers consisting of an upper, lining and insole made of a polyester fur type material. Each upper is intended to have a decorative handmade Embellishment attached to it and a brand label is affixed to the insoles. The outer sole is made from EVA (Ethylene Vinyl Acetate). Colour: White. Packaged in a cardboard transit box.
- Keywords
-
- SHOES
- OF TEXTILE MATERIAL
- FOR INDOOR USE
- OF PLASTIC
- SLIPPERS
- WITHOUT OUTER SOLE
- 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 6404 - footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 5(b) has been used to identify packaging: A cardboard transit box. GIR 6 has been used to classify the goods to subheading level 640419 - other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like CN Code: 64041910 - slippers and other indoor footwear Also classified in accordance with: Notes 3 & 4 to chapter 64 General Note (A) (6) (C) (D) & (E) to Chapter 64 HSEN to Heading 6404