PARTS OF FOOTWEAR, COMPRISING OF A SYNTHETIC OUTSOLE ATTACHED TO AN INSOLE AND HEEL COUNTER. COMPOSITION: 100% SYNTHETIC. THIS IS AN OUTSOLE WHICH FEATURES AN ALL ROUND ZIP WHICH ENABLES IT TO BE ZIPPED ON TO A SEPARATE UPPER. THE IDEA OF THIS FOOTWEAR IS THAT A MULTITUDE OF DIFFERENT UPPERS CAN BE INTERCHANGED ONTO A SINGLE SOLE MAKING IT PRACTCAL FOR TRAVEL OR OTHER SITUATIONS WHERE SPACE IS LIMITED. THE UPPER IS SUBJECT TO A SEPARATE CLASSIFICATION.

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 - 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 THIS PRODUCT TO SUBHEADING LEVEL 640620 - OUTER SOLES AND HEELS, OF RUBBER OR PLASTICS CN CODE 64062090 - OF PLASTICS TARIC - 6406209090 - OTHER THAN HAND-MADE ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 64 NOTE 4B HSENS TO 64.06