Information for ruling 600014355
This section is Advance Tariff Ruling
- Start date
- 10 Dec 2025
- Expiry date
- 09 Dec 2028
- Commodity code
- 6404199000 (opens in new tab)
- Description
- Pair of shoes The shoes have a black knit/mesh textile upper, with a black and white 1.5-inch outer rubber sole. The outer rubber soles have moulded treads of black and white and two protruding plastic strips at either side of the front. The uppers have elastic strips over the tongue which is designed to look like laces. There is a Velcro fastening on the right side, just below the ankle. Company logo is moulded into the left-hand side of the outer sole. The heel of the upper textile is slightly extended. Put up for retail as a pair, left and right.
- Keywords
-
- AS A PAIR
- RUBBER SOLES
- BOXES
- TEXTILE UPPERS
- MOBILITY
- SHOES
- PUT UP FOR RETAIL SALE
- SPECIALISED
- 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 5b has been used to identify the type of packaging – cardboard box. GIR 6 has been used to classify the goods to subheading level – 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: Chapter 90 Note 6 Chapter 90 Additional Note 2 Harmonised System Explanatory Notes (HSENs) to 9021 (I) (6) Harmonised System Explanatory Notes (HSENs) to 6404