THIS ITEM OF FOOTWEAR IS CLASSIFIED TO COMMODITY CODE 6405901000 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR):
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6405.
GIR5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT (PACKAGING - SHOE BOX).
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640590.
SECTION AND CHAPTER NOTES:
SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR (CHAPTER 64 - 67).
HARMONISED SYSTEM EXPLANATORY NOTES:
HSEN NOTE 1 TO HEADING 6405 REFERS.