Information for ruling 600013544
This section is Advance Tariff Ruling
- Start date
- 27 Aug 2025
- Expiry date
- 26 Aug 2028
- Commodity code
- 6403919300 (opens in new tab)
- Description
- Ladies Elongated Boots Used to protect the feet and lower legs, offering ankle support/weather resistance. Made from: Upper: Leather (Bovine), Polyamide/Nylon. Lining: Polyester, Polyamide/Nylon, Polyurethane. Soles: Rubber. Made by attaching the upper materials to the sole. Nett Weight: 1.5 kg. Packaged in cardboard boxes with tissue paper. Sizes 3 - 8 Insoles of 24 cm or more
- Keywords
-
- OF NYLON
- OF POLYAMIDE
- RUBBER SOLES
- UNISEX
- ABOVE ANKLE LENGTH
- BOOTS
- LEATHER
- 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 5 b has been used to identify the type of packaging - cardboard boxes with tissue paper. GIR 6 has been used to classify the goods to subheading level 640391 – Other footwear; covering the ankle 8 Digit Code 64039193 - Other than elsewhere specified; with insoles of a length of 24 cm or more; Footwear which cannot be identified as men's or women's footwear Also classified in accordance with: Chapter 64 Note 4(a) Harmonised System Explanatory Notes (HSENs) to 6403 refers