A LADIES BASKET WEAVE KNITTED BOOT TOPPER WITH HEART AND POM POM BOW. IT IS DESIGNED TO BE WORN AROUND THE LEG AND COVER THE TOP OF THE BOOT FOR DECORATIVE PURPOSES. IT DOES NOT COVER THE FOOT. ITEM IS MADE FROM 100% ACRYLIC.

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, FOR 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 640690 OTHER THAN OUTER SOLES AND HEELS OF RUBBER OR PLASTICS. CN CODE 64069090 THER THAN OUTER SOLES OF LEATHER OR COMPOSITION LEATHER. TARIC 6406909010 GAITERS, LEGGINGS, AND SIMILAR ARTICLES AND PARTS THEREOF. ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) (II) TO HEADING 64.06