HIKING BOOT FOR MEN. COVERING THE ANKLE. WATERPROOF. WITH UPPERS OF LEATHER AND TEXTILE WHERE THE LEATHER PREDOMINATES. WITH OUTER SOLES OF THICK, HEAVY, GREY PATTERNED RUBBER. WITH LACE UP FASTENING. SAMPLE SEEN IS GREY AND BROWN WITH BLACK TOE AND HEEL ENFORCEMENTS. WITH LOGO ON THE TONGUE. NOT CONSIGNED FROM MACAO. WITH INSOLE LENGTH GREATER THAN 24 CM.

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 FOR 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 FOR OTHER FOOTWEAR, COVERING THE ANKLE. CN CODE 64039116 FOR MEN. TARIC 6403911698 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS COMMODITY CODE. ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 3 (A) AND (B) TO CHAPTER 64 NOTE 4 (A) TO CHAPTER 64 HSEN GENERAL NOTES TO CHAPTER 64 AND TO HEADING 6403.