CLASSIFICATION IS 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
GIR 1 TERMS OF HEADING 6403 FOOTWEAR WITH OUTER SOLES OF RUBBER/PLASTIC AND UPPERS OF LEATHER.
5B HAS BEEN USED FOR THE PACKAGING.
GIR 6 TERMS OF SUBHEADING 640300 OTHER THAN COVERING THE ANKLE.
CN CODE 64039991 INSOLE LENGTH LESS THAN 24CM.
TARIC 6403999110 SPECIAL TECHNOLOGY FOOTWEAR: WHICH HAVE A CIF PRICE PER PAIR OF NOT LESS THAN EURO 7.5 FOR USE IN SPORTING ACTIVITIES.
SECTION XII I- CHAPTER 64 NOTE 4: SUBJECT TO NOTE 3 OF THIS CHAPTER:
(A) THE MATERIAL OF THE UPPER SHALL BE TAKEN TO BE THE CONSTITUENT MATERIAL HAVING THE GREATEST EXTERNAL SURFACE AREA, NO ACCOUNT BEING TAKEN OF ACCESSORIES OR REINFORCEMENTS SUCH AS ANKLE PATCHES, EDGING, ORNAMENTATION, BUCKLES, TABS, EYELET STAYS OR SIMILAR ATTACHMENTS.
(B) THE CONSTITUENT MATERIAL OF THE OUTER SOLE SHALL BE TAKEN TO BE THE MATERIAL HAVING THE GREATEST SURFACE AREA IN CONTACT WITH THE GROUND, NO ACCOUNT BEING TAKEN OF ACCESSORIES OR REINFORCEMENTS, SUCH AS SPIKES, BARS, NAILS, PROTECTORS OR SIMILAR ATACHMENTS.
HARMONISED SYSTEM EXPLANATORY NOTES
CHAPTER 64 GENERAL NOTE (G)
COMBINED NOMENCLATURE EXPLANATORY NOTES
CHAPTER 6403
THE EXPLANATORY NOTES TO HEADING 6402 AS FAR AS 'FOOTWEAR INVOLVING SPECIAL TECHNOLOGY' IS CONCERNED APPLY, MUTATIS MUTANDIS.