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Information for ruling 600015302

This section is Advance Tariff Ruling

Start date
14 Apr 2026
Expiry date
13 Apr 2029
Description
Made to measure Men's Slip on orthopaedic shoes.. 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 toplined heights based on individual wearer’s ankle heights, which provides maximum support without interfering with ankle bones. Leather heel stiffener moulded to shape of heel and tendon, for comfort and eliminate heel slippage. Shoes pitched neutrally, to ensure correct postural alignment and weight distribution. Oak bark tanned leather used for insole and structural stiffeners 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. Oak bark tanned leather sole for flexibility and comfort. Countersunk heel base that reflects the customer’s actual heel shape. Other specific features: Slip on shoes Left foot: Hypersensitive cuneiform bone on instep accurately accommodated. O centre heel and tendon angle. Greater curvature of foot. Long inside stiffeners along arch to support pronation. Higher arch. Right foot: Wider joint. Long inside stiffeners along arch to support pronation.
Keywords
  • ORTHOPAEDIC FOOTWEAR
  • SHOES
  • SLIP ON SHOE
  • FOOTWEAR
  • FOR THE FEET
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 chapter notes 2 to Heading 9021 Harmonised System Explanatory Note (I) (6) to heading 90.21