CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6406 PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); REMOVABLE INSOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640699 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS SUBHEADING
CN CODE 64069985 OTHER THAN INSOLES
TARIC CODE 6406998510 GAITERS
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN CHAPTER 64 HEADING 6406 NOTE (II)