Information for ruling 600013621
This section is Advance Tariff Ruling
- Start date
- 14 Aug 2025
- Expiry date
- 13 Aug 2028
- Commodity code
- 6404199000 (opens in new tab)
- Description
- A shoe for unisex. Covering the ankle. With uppers of neoprene, synthetic and rubber. Textile material predominates. With a rubber outer sole and an insole measuring more than 24cm. With an adjustable strap for supporting the ankle. Brand logo on the adjustable strap.
- Keywords
-
- OUTER SOLES
- FOR UNISEX
- ANKLE BOOTS
- UPPERS, FOOTWEAR
- OF NEOPRENE RUBBER
- 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 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 5B has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 640419 - Footwear with outer soles of rubber or plastics; Other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 8 Digit code 64041990 – Other than slippers and other indoor footwear Also classified in accordance with: Chapter 64 Note 4(a) and 4(b) Additional Note 1 to Chapter 64 Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 64 HSENs to Heading 6404