UNISEX TRAINER STYLE SHOE COVERING THE ANKLE BUT NO PART OF THE CALF. UPPER OF TEXTILE AND PLASTIC WHERE THE PLASTIC PREDOMINATES. HEAVY TREAD OUTER SOLE OF PLASTIC. PROTECTIVE TOECAP. LACE FASTENING. IN-SOLE LENGTH EXCEEDING 24CM. BLUE AND NAVY IN COLOUR. LOGO ON THE TONGUE AND SIDE OF THE BOOT.

THIS LACE UP TRAINER STYLE SHOE IS CLASSIFIED TO COMMODITY CODE 6402999300 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6402 OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL CHAPTER 64 NOTE 4 SUBJECT TO NOTE 3 TO THIS CHAPTER (a) THE MATERIAL OF THE UPPER SHALL BE TAKEN TO BE THE CONSTITUENT MATERIAL HAVING THE GREATEST EXTERNAL SURFACE AREA, NO ACCOUNT BEING TAKEN OF ACCESSORIES OR REINFORCEMENTS SUCH AS ANKLE PATCHES, EDGING, ORNAMENTATION, BUCKLES, TABS, EYELET STAYS OR SIMILAR ATTACHMENTS. (b) THE CONSTITUENT MATERIAL OF THE OUTER SOLE SHALL BE TAKEN TO BE THE MATERIAL HAVING THE GREATEST SURFACE AREA IN CONTACT WITH THE GROUND, NO ACCOUNT BEING TAKEN OF ACCESSORIES OR REINFORCEMENTS SUCH AS SPIKES, BARS, NAILS, PROTECTORS OR SIMILAR ATTACHMENTS. GENERAL CHAPTER NOTE 64 WITH CERTAIN EXCEPTIONS THIS CHAPTER COVERS. UNDER HEADINGS 64.01 TO 64.05, VARIOUS TYPES OF FOOTWEAR (INCLUDING OVERSHOES) IRRESPECTIVE OF THEIR SHAPE AND SIZE, THE PARTICULAR USE FOR WHICH THEY ARE DESIGNED, THEIR METHOD OF MANUFACTURE OF THE MATERIALS OF WHICH THEY ARE MADE. (C) THE TERM 'OUTER SOLE' AS USED IN HEADINGS 64.01 TO 64.05 MEANS THAT PART OF THE FOOTWEAR ( OTHER THAN AN ATTACHED HEEL) WHICH, WHEN IN USE, IS IN CONTACT WITH THE GROUND. THE CONSTITUENT MATERIAL OF THE OUTER SOLE FOR PURPOSES OF CLASSIFICATION SHALL BE TAKEN TO BE THE MATERIAL HAVING THE GREATEST SURFACE AREA IN CONTACT WITH THE GROUND. (D) FOR THE PURPOSES OF THE CLASSIFICATION OF FOOTWEAR IN THIS CHAPTER, THE CONSTITUENT MATERIAL OF THE UPPERS MUST ALSO BE TAKEN INTO ACCOUNT. THE UPPER IS THE PART OF THE SHOE OR BOOT ABOVE THE SOLE.