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 96: FOR MEN; FOOTWEAR FOR USE IN SPORTING ACTIVITIES, WITH A SINGLE- OR MULTI-LAYER MOULDED SOLE, NOT INJECTED, MANUFACTURED FROM SYNTHETIC MATERIALS SPECIALLY DESIGNED TO ABSORB THE IMPACT OF VERTICAL OR LATERAL MOVEMENTS AND WITH TECHNICAL FEATURES SUCH AS HERMETIC PADS CONTAINING GAS OR FLUID, MECHANICAL COMPONENTS WHICH ABSORB OR NEUTRALIZE IMPACT OR MATERIALS SUCH AS LOW-DENSITY POLYMERS.
TARIC CODE 6403 99 96 11: FOOTWEAR INVOLVING SPECIAL TECHNOLOGY: SHOES WHICH HAVE A CIF PRICE PER PAIR OF NOT LESS THAN EURO 7.5.
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.
THE CNEN TO HEADING 6402 HEADING 6402 AS FAR AS 'FOOTWEAR INVOLVING SPECIAL TECHNOLOGY' IS CONCERNED APPLIES, MUTATIS MUTANDIS, TO FOOTWEAR CLASSIFIABLE IN HEADING 6403.