LADIES FULL LENGTH RUBBER WATERPROOF WELLINGTON BOOTS. COVERING THE ANKLE. UPPER IS RUBBER AND HAS A RUBBER SOLE, INCLUDES A SIDE BUCKLE. COLOUR IS NAVY BLUE WITH YELLOW FLORAL DECORATION.

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 6401 - WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 6401 92 - OTHER FOOTWEAR: COVERING THE ANKLE BUT NOT COVERING THE KNEE CN CODE 640192 10 WITH UPPERS OF RUBBER ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 3 (A) TO CHAPTER 64 HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADING 64.01 (1).