MENS LACE UP CASUAL SHOES, COVERING THE ANKLE. THEY HAVE DARK GREY POLYURETHANE UPPERS AND RUBBER OUTER SOLES. THEY HAVE A ZIP ON THE INNER HEEL AND A TIGHTENING STRAP GOING ROUND THE TOP OF THE SHOE.

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 THIS PRODUCT TO SUBHEADING LEVEL 640291 - OTHER THAN SPORTS FOOTWEAR AND FOOTWEAR WITH UPPER OF STRAPS OR THONGS ASSEMBLED TO THE SOLE BY MEANS OF PLUGS: COVERING THE ANKLE: CN CODE 64029190 - OTHER THAN INCORPORATING A PROTECTIVE METAL TOECAP.