Information for ruling 600012060
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2025
- Expiry date
- 12 Mar 2028
- Commodity code
- 6404199000 (opens in new tab)
- Description
- Sailing boot Outer sole: EVA (ethylene vinyl acetate) and TPR (thermoplastic rubber) Upper: Nylon 70% and Polyurethane 30% The textile material constitutes the greatest external surface area Waterproof inner sock Moulded toe and heal protection Sizes 39-48 Packaging: cardboard box
- Keywords
-
- THERMOPLASTIC RUBBER
- WITH POLYURETHANE
- BOOTS
- REINFORCED
- FOOTWEAR
- PROTECTIVE FOOTWEAR
- EVA
- 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 - 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 – cardboard box 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 64041990 - Other than slippers and other indoor footwear Also classified in accordance with: Chapter 64 note 4 Chapter 64 additional note 1 HSEN to chapter 64