Information for ruling 600014237
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. Quarter lining: Calf 1.1mm thick. Insole (both): Oak bark tanned calf. Shank: Oak bark tanned calf. Forepart filler (under insole): Natural cork Outsole: Vibram Gumlite 2602 unit sole. Made to measure with custom arch support to accommodate and treat pez planus feet. Arch support built into insole so that no orthotic device needed in combination with long and strong side stiffeners and strong shanks for rigidity. Cork filling and foam Gumlite sole for cushioning. 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 sti ener 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. 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