A CYCLING SHOE. THE SHOE IS MADE FROM THE INSIDE OUT. EVERYTHING IS LAMINATED TOGETHER BY THE EPOXY RESIN SO IT FORMS A MONOCOQUE. CARBON FIBRE IS THEN HAND LAYED. AIRCRAFT GRADED CARBON IS WEAVED ON THE OUTSIDE AND UNDIRECTIONAL CARBON ON THE INSIDE. THE UNI DIRECTIONAL CARBON HAS ONLY HALF THE STRANDS OF CROSS WEAVE CARBON. IT GIVES STRENGTH IN ONE DIRECTION SO IT SAVES WEIGHT BY USING LESS CARBON OF ABSORBING LESS RESIN. THE SHOE HAS AN AUTRALIAN LEATHER UPPER.

THIS CYCLING SHOE IS CLASSIFIED TO COMMODITY CODE 6403190000 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6403 FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER WITH UPPERS OF LEATHER. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 640319 - SPORTS FOOTWEAR OTHER THAN SKI BOOTS, CROSS COUNTRY SKI FOOTWEAR AND SNOWBOARD BOOTS. SECTION AND CHAPTER NOTES CHAPTER 64 NOTE 4(A) REFERS TO THE MATERIAL OF THE UPPER SHALL BE TAKEN TO BE THE CONSTITUENT MATERIAL HAVING THE GREATEST EXTERNAL SURFACE AREA, NO ACCOUNT BERING TAKEN OF ACCESSORIES OR REINFORCEMENTS SUCH AS ANKLE PATCHES, EDGING, ORNAMENTATION , BUCKLES, TABS, EYELET STAYS OR SIMILAR ATTACHMENTS. CHAPTER 64 SUBHEADING NOTE 1 REFERS TO THE EXPRESSION 'SPORTS FOOTWEAR' TO APPLY TO (B) SKATING BOOTS, SKI BOOTS AND CROSS-COUNTRY SKI FOOTWEAR, SNOWBOARD BOOTS, WRESTLING BOOTS, BOXING BOOTS AND CYCLING SHOES. HARMONISED SYSTEM EXPLANATORY NOTES CHAPTER 64 PARAGRAPH A(4) REFERS TO SPECIAL SPORTS FOOTWEAR WHICH IS DESIGNED FOR A SPORTING ACTIVITY AND HAS, OR HAS PROVISION FOR, THE ATTACHMENT OF SPIKES, SPRIGS, STOPS, CLIPS, BARS OR THE LIKE AND SKATING BOOTS, SKI-BOOTS AND CROSS-COUNTRY SKI FOOTWEAR, SNOWBOARD BOOTS, WRESTLING BOOTS, BOXING BOOTS AND CYCLING SHOES (SEE SUBHEADING NOTE 1 TO THE CHAPTER).