Information for ruling 600013101
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2025
- Expiry date
- 30 Jun 2028
- Commodity code
- 6402919000 (opens in new tab)
- Description
- Unisex boots Materials: 100% rubber Non-slip, non-marking razor cut outsoles for grip Moulded textured reinforcement across bridge Reinforced instep, toe and heel Low-profile waterproof gusset behind lacing system Supplied with two pairs of laces one stretch and one static Lining
- Keywords
-
- COVERING THE ANKLE
- OF RUBBER
- NATURAL RUBBER
- REINFORCED
- 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 6402 - Other footwear with outer soles and uppers of rubber or plastics GIR 6 has been used to classify the goods to subheading level 640291 – Other footwear; covering the ankle 8 digit code 64029190 - Other than incorporating a protective metal toecap