Information for ruling 600014162
This section is Advance Tariff Ruling
- Start date
- 08 Oct 2025
- Expiry date
- 07 Oct 2028
- Commodity code
- 6404199000 (opens in new tab)
- Description
- Training/leisure footwear Outer soles: rubber Uppers: polyester textile mesh Toe, heel and lace area reinforcements Logo on heel area
- Keywords
-
- OUTER SOLES
- OF POLYESTER
- CASUAL FOOTWEAR
- OF RUBBER
- TRAINING SHOES
- LACE-UP SHOES
- 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 6 has been used to classify the goods to sub-heading 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: Harmonised System Explanatory Notes (HSENs) to heading 6404