Information for ruling 600014849
This section is Advance Tariff Ruling
- Start date
- 06 Feb 2026
- Expiry date
- 05 Feb 2029
- Commodity code
- 6405209100 (opens in new tab)
- Description
- Women's slip on boot style slippers for indoor wear. The upper part is made from a textile dog patterned material and has artificial fur lining, the slipper covers the ankle and is coloured Blue/Cream the fur lining is cream coloured. It has the company logo attached to the rear of the slipper by material tag. The sole is a textile covered TPR (thermoplastic Rubber). The textile material constitutes the part of the outer sole with the largest surface of the part that has contact with the ground and thus gives the sole its character. The textile sole has been tested and found to have durable wearing properties.
- Keywords
-
- OUTER SOLES
- SLIPPERS
- OF TEXTILES
- FOR WOMEN
- UPPERS, FOOTWEAR
- COVERING THE ANKLE
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6405 - Other footwear. GIR 6 has been used to classify the goods to subheading level 640520 - With uppers of textile materials. 8 Digit Code - 64052091 - With outer soles of other materials; slippers and other indoor footwear.. Also Classified in accordance with the Harmonised System Explanatory Notes (HSENs) 6405 refers. Chapter 64 Notes 4 (a & b). Chapter 64 Additional Note 2.