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This section is Advance Tariff Ruling Information for ruling 600016039
- Start date
- 17 Sep 2026
- Expiry date
- 16 Sep 2029
- Commodity code
- 6405209100 (opens in new tab)
- Description
- The product is a pair of black pram shoes. The upper is made of polyurethane (PU) plastic. The stitched outer sole is made of cotton canvas and has a rubberised polyurethane-based puff print applied to improve grip. The outer sole is considered to be of non-durable construction. None of the individual layers is sufficiently durable to be treated as the outer sole, therefore, the constituent material of the outer sole is determined by the material of the layer that is in direct contact with the ground. Each shoe features a Velcro fastening with a decorative bow on the front. The sole is printed with the word “baby” and geometric patterns. They designed for babies and young children. The shoes are packed in plastic bags.
- Keywords
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- FOR YOUNG CHILDREN
- OUTER SOLES
- FOR BABIES
- OF TEXTILE MATERIALS
- FOOTWEAR
- SHOES
- 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 6405 - Other footwear. GIR 5 (b) - Has been used to identify the type of packaging – Plastic bags. 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: Chapter 64 Notes 4 (a) and (b). Harmonized System Explanatory Notes (HSEN’s) to 64 (c) and (d).