Information for ruling 600010891
This section is Advance Tariff Ruling
- Start date
- 26 Jul 2024
- Expiry date
- 25 Jul 2027
- Commodity code
- 6404110000 (opens in new tab)
- Description
- training shoe Materials: Upper: polyester mesh and synthetic reinforcements Outer sole: rubber Lining: synthetic Packaging: clear bag
- Keywords
-
- OF POLYESTER
- OF RUBBER
- TRAINING SHOES
- WITH POLYURETHANE
- REINFORCED
- NONSLIP
- 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 5b has been used to identify the type of packaging – clear bag GIR 6 has been used to classify the goods to subheading level 640411 – Footwear with outer soles of rubber or plastics; Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like Also classified in accordance with: Chapter 64 note 4 and additional note 1