Information for ruling 600014545
This section is Advance Tariff Ruling
- Start date
- 08 Jan 2026
- Expiry date
- 07 Jan 2029
- Commodity code
- 6404110000 (opens in new tab)
- Description
- A running trainer. The item has a textile upper and a plastic outer sole. The trainer is black in colour. There is a company brand logo on the side of the trainer. The trainer has laces. Packaged in a cardboard box.
- Keywords
-
- OUTER SOLES
- SPORTS FOOTWEAR
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- UPPERS, FOOTWEAR
- TEXTILE UPPERS
- 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 GIR 6 has been used to classify the goods to subheading level 640411 – Footwear with outer soles of rubber or plastics; Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like Also classified in accordance with: General note to chapter 64 Chapter note 4 (a) and (b) Harmonised System Explanatory notes to heading 6404.