Information for ruling 600014245
This section is Advance Tariff Ruling
- Start date
- 22 Dec 2025
- Expiry date
- 21 Dec 2028
- Commodity code
- 6404199000 (opens in new tab)
- Description
- A mans walking shoe. The shoe has an outer sole made from plastic. The outer sole has treads designed for grip. The upper is made from ripstop nylon. The shoe is blue, white and black in colour. The shoe has laces and a company logo on the side.
- Keywords
-
- OUTER SOLES
- FOR MEN
- OF TEXTILE MATERIAL
- OF PLASTIC
- UPPERS, FOOTWEAR
- 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 - 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: General notes to heading 6404 Chapter notes 1 & 3 to heading 6404 Harmonised System Explanatory Notes (HSENs) to heading 6404