Information for ruling 600012927
This section is Advance Tariff Ruling
- Start date
- 12 May 2025
- Expiry date
- 11 May 2028
- Commodity code
- 6403911390 (opens in new tab)
- Description
- Unisex Boot. Covering the ankle but no part of the calf. Made of 100% hair on leather uppers with a leopard effect printed. Outer soles made of plastic (PVC). With laces and an insole length exceeding 24 cm.
- Keywords
-
- OUTER SOLES
- FOR UNISEX
- COVERING THE ANKLE
- OF PLASTICS
- BOOTS
- OF LEATHER
- UPPERS, FOOTWEAR
- NOT COVERING THE CALF
- 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 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 640391 - Other footwear; covering the ankle 8 Digit Code 64039113 - Covering the ankle but no part of the calf, with insoles of a length; Of 24 cm or more; Footwear which cannot be identified as men's or women's footwear 10 Digit Code 6403911390 - Other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like Also classified in accordance with: Chapter 64 Note 3 and 4 Harmonised System Explanatory Notes (HSENs) General Note to Chapter 64 HSENs to heading 6403