Information for ruling 600013120
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2025
- Expiry date
- 18 Jun 2028
- Commodity code
- 6406109090 (opens in new tab)
- Description
- Part of footwear, consisting of boot upper without an outer sole. Made of textile materials and plastic. This component is used in the manufacturing of footwear for kids.
- Keywords
-
- OF POLYESTER
- OF POLYURETHANE
- WITHOUT OUTER SOLE
- UPPERS, FOOTWEAR
- FOOTWEAR/PARTS OF FOOTWEAR
- FOR 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 6406 - Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof GIR 6 has been used to classify the goods to subheading level 640610 - Uppers and parts thereof, other than stiffeners 8 digit code 64061090 - Of other materials 10 digit code 6406109090 - Other than hand-made Also classified in accordance with: Chapter 64 Note 2 Harmonised System Explanatory Notes to heading 6406