Information for ruling 600014221
This section is Advance Tariff Ruling
- Start date
- 18 Dec 2025
- Expiry date
- 17 Dec 2028
- Commodity code
- 6404209000 (opens in new tab)
- Description
- Split-sole canvas ballet shoe designed for intermediate and advanced dancers. The upper is made from a textile material, while the outer sole features leather pads. The arch area is left free of sole material, instead covered by the shoe’s flexible upper (either canvas or leather), allowing for enhanced flexibility. Contact with the floor occurs primarily at the forefoot and heel pads. Designed specifically for indoor use, these shoes are best suited to surfaces like parquet or lino flooring. Available sizes range from 24 to 40, and the shoes come in black, beige, brown, and light brown.
- Keywords
-
- OUTER SOLES
- LININGS, FOOTWEAR
- OF TEXTILE MATERIAL
- FOOTWEAR
- BALLET SHOES
- SOLE LEATHER
- UPPERS, FOOTWEAR
- OF 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 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 6 has been used to classify this product by the terms of heading 640420 - Footwear with outer soles of leather or composition leather 8 Digit code 64042090 - Other than slippers and other indoor footwear Also classified in accordance with: Chapter 64 Note 3 and 4 Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 64 HSENs to heading 6404