AN INFANT GIRLS CASUAL SHOE. UPPER IS OF BROWN LEATHER WITH A BROWN TEXTILE FLOWER AT THE FRONT. CROSS OVER ELASTIC STRAPS ACROSS THE FOOT. OUTER SOLE OF BROWN RUBBER. NOT COVERING THE ANKLE. IN-SOLE LENGTH IS LESS THAN 24 CMS.

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 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 640399 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS SUBHEADING CN CODE 64039991 - WITH IN-SOLES OF A LENGTH OF LESS THAN 24 CMS TARIC CODE 6403999198 OTHER THAN CONSIGNED FROM MACAO ALSO CLASSIFIED IN ACCORDANCE WITH CHAPTER 64 GENERAL NOTE CHAPTER 64 NOTE 4 HARMONISED SYSTEM EXPLANATORY NOTE 6403 COMBINED NOMENCLATURE EXPLANATORY NOTE 6403