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Information for ruling 600015842

This section is Advance Tariff Ruling

Start date
24 Jun 2026
Expiry date
23 Jun 2029
Description
Ladies mule type slip on slippers. The uppers are made of polyester faux fir. The outer soles are made from expanded cellular Ethylene-Vinyl Acetate (EVA) foam. The slippers have open toes, with a textile upper, consisting of two cross over textile sections, these are stitched to the outer sole. The slippers are pink
Keywords
  • FOR WOMEN
  • OF TEXTILE MATERIAL
  • OF FOAM
  • FOR INDOOR USE
  • UPPERS, FOOTWEAR
  • ETHYLENE VINYL ACETATE
  • SLIPPERS
  • PUT UP FOR RETAIL SALE
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 subheading level 640419 - Footwear with outer soles of rubber or plastics; Other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 8 digit code - 64041910 - Slippers and other indoor footwear Also classified in accordance with: General note to chapter 64 Chapter note 4 a & b to heading 6404. Harmonised System Explanatory Notes (HSEN)s to Heading to 6404