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Information for ruling 600012060

This section is Advance Tariff Ruling

Start date
13 Mar 2025
Expiry date
12 Mar 2028
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