CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):
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 6403 99: OTHER FOOTWEAR THAN SPORTS FOOTWEAR, FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE, FOOTWEAR INCORPORATING A PROTECTIVE METAL TOECAP OR FOOTWEAR WITH OUTER SOLES OF LEATHER; OTHER COVERING THE ANKLE.
CN CODE 6403 99 98: OTHER THAN MADE ON A BASE OR PLATFORM OF WOOD, NOT HAVING AN INNER SOLE; OTHER THAN FOOTWEAR WITH A VAMP MADE OF STRAPS OR WHICH HAS ONE OR SEVERAL PIECES CUT OUT, OR SLIPPERS AND OTHER INDOOR FOOTWEAR, WITH INSOLES OF A LENGTH; OF 24 CM OR MORE; OTHER THAN FOOTWEAR WHICH CANNOT BE IDENTIFIED AS MEN'S OR WOMEN'S FOOTWEAR; FOR WOMEN.
TARIC CODE 6403 99 98 98: OTHER THAN FOOTWEAR FOR USE IN SPORTING ACTIVITIES…; OTHER THAN FOOTWEAR INCORPORATING A PROTECTIVE TOECAP AND AN IMPACT RESISTANCE OF AT LEAST 100 JOULES (THE IMPACT RESISTANCE SHALL BE MEASURED ACCORDING TO EUROPEAN NORMS EN345 OR EN346); OTHER CONSIGNED FROM MACAO.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
GENERAL SECTION OR CHAPTER NOTES
NOTE 3(B) TO CHAPTER 64 EXPLAINS WHAT IS MEANT BY 'LEATHER'.
NOTE 4(A) TO CHAPTER 64 EXPLAINS WHAT IS MEANT BY THE VIABLE UPPER.
ADDITIONAL NOTES
ADDITIONAL NOTE 1 TO CHAPTER 64 EXPANDS ON CHAPTER NOTE 4(A) SHOWN ABOVE.
HARMONISED SYSTEM EXPLANATORY NOTES
GENERAL HSEN (D) TO CHAPTER 64 EXPANDS FURTHER ON CHAPTER NOTE 4(A) AS SHOWN ABOVE.
GENERAL HSEN (G) TO CHAPTER 64 EXPANDS FURTHER ON CHAPTER NOTE 3(B) AS SHOWN ABOVE.
CUSTOMS NOMENCLATURE EXPLANATORY NOTES
GENERAL CNEN, PARTS 1(A) AND 1(C), TO CHAPTER 64 EXPANDS ON NOTE 4(A) TO CHAPTER 64 AS ABOVE.