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This section is Advance Tariff Ruling Information for ruling 600016363
- Start date
- 21 Oct 2026
- Expiry date
- 20 Oct 2029
- Commodity code
- 6405209100 (opens in new tab)
- Description
- A woman's slipper which covers the ankle. The slipper has a textile upper and a textile outer sole. The upper is made of a woolly faux fur material, it is beige in colour. The slipper has a decorative fabric strip and button attached to the rear of the slipper. The outer sole has clear visible treads, which form the largest surface area, in contact with the ground.
- Keywords
-
- FOR WOMEN
- OUTER SOLES
- PUT UP FOR RETAIL SALE
- SLIPPERS
- COVERING THE ANKLE
- OF TEXTILE MATERIAL
- 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 6 - Has been used to classify the goods to subheading level 6405 20 – 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: General Note (C) to chapter 64. Chapter 64 notes 4(a) & 4(b) Harmonised System Explanatory Notes (HSEN’s) to heading 6405