Information for ruling 600014233
This section is Advance Tariff Ruling
- Start date
- 24 Nov 2025
- Expiry date
- 23 Nov 2028
- Commodity code
- 9021101000 (opens in new tab)
- Description
- Made-to-measure shoe designed for an individual with physical abnormalities that preclude wearing normal 'off the shelf' footwear. Upper: Full grain calf. Vamp lining: Orthopaedic calf 0.7mm thick. Insole: Oak bark tanned calf. Shank: Oak bark tanned calf. Forepart filler (under insole): Tar impregnated wool felt Outsole: Oak bark tanned calf. Heel: Stacked oak bark tanned leather with inset rubber dovetail on top piece. Made to measure to accommodate chronic painful foot condition. Hallux Valgus 40º on right foot, moderate Hallux Valgus on left foot. Detailed measurements of feet taken then bespoke lasts and patterns created in house. Heel to ball, tread line, arch shape and foot shape / instep shape / perimeter of foot shape and all measurements unique to each foot (left and right are unique). Customised asymmetrical topline heights based on individual wearer’s ankle heights, which provides maximum support without interfering with ankle bones. Leather heel stiffener moulded to shape of heel and tendon, for comfort and eliminate heel slippage. Extended length and extra strength leather side stiffeners, for support and address over-pronation. Large toe box height to accommodate hammer toes. Shoes pitched neutrally, to ensure correct postural alignment and weight distribution. Oak bark tanned leather used for insole and structural stiffeners and mid soles is blocked to shape of last and correctly moulded to the individual foot shape. This material is also breathable, and antimicrobial, and allows slight additional moulding after a short period of wear, to increase comfort and support. Insole arch support is in itself an inbuilt custom orthotic. Countersunk heel base that reflects the customer’s actual heel shape.
- Keywords
-
- FOOTWEAR
- MADE TO MEASURE
- ORTHOPAEDIC FOOTWEAR
- 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 9021- orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability Gir 6 has been used to classify the goods to subheading level 902110 - orthopaedic or fracture appliances Eight Digit Code 90211010 - orthopaedic appliances Also classified in accordance with: Note 6 to Chapter 90 Additional Note 2, 1st and 2nd paragraphs to Chapter 90 Harmonised System Explanatory Note (I) (6) to heading 90.21