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 6402 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640220 - OTHER THAN SPORTS FOOTWEAR; FOOTWEAR WITH UPPER STRAPS OR THONGS ASSEMBLED TO THE SOLE BY MEANS OF PLUGS.
ALSO CLASSIFIED IN ACCORDANCE WITH:
NOTE 4 TO CHAPTER 64 REFERS.
NOTE (e) TO THE HSEN'S OF HEADING 6402.
THE CNEN TO HEADING 64022000 REFERS.