CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6403 FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640391 OTHER FOOTWEAR, COVERING THE ANKLE.
CN CODE 64039113 FOOTWEAR WHICH CANNOT BE IDENTIFIED AS MEN'S OR WOMEN'S FOOTWEAR.
TARIC CODE 6403911398 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING.
SECTION AND CHAPTER NOTES
CHAPTER 64 CHAPTER NOTES 4(a) AND ADDITIONAL NOTE 1 REFER .
HARMONISED SYSTEM EXPLANATORY NOTES (HSENS)
HSENS TO CHAPTER 41 NOTE (IV) REFERS.
COMBINED NOMENCLATURE EXPLANATORY NOTES (CNENS)
CNENS TO CHAPTER 64 PARAGRAPH 3 C/133/261 AND HEADING 64041100 C/133/262 REFER.