LADIES LONG BOOTS WITH ZIP FASTENING. UPPERS OF LEATHER. BLACK IN COLOUR. THE BOOTS COVER THE ANKLE AND THE CALF. OUTER SOLES OF RUBBER. THE OUTER SOLE RISES SLIGHTLY UP ONTO THE UPPER TO CREATE A RIM WITH STITCH DETAIL. FLAT FEEL HEEL 2 CMS HIGH. FULL LENGTH ZIP. LEATHER V TO TOP OF THE BOOT WITH BUCKLE DECORATION. THE 7 CMS V ALLOWS FOR CALF ADJUSTMENT. BUCKLE STRAP DECORATION OVER ANKLE PART OF THE BOOT. BUCKLES OF BASE METAL. LINING OF OTHER MATERIALS (TEXTILE). REMOVABLE INNER SOLE WITH HEEL AND SOLE SUPPORT. INSOLES OF A LENGTH MORE THAN 24 CMS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6403 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640391 - OTHER FOOTWEAR; - COVERING THE ANKLE CN CODE 64039198 - OTHER THAN ELSEWHERE SPECIFIED; - WITH IN-SOLES OF A LENGTH OF 24 CM OR MORE; - FOR WOMEN ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 64 NOTE 4 (a) AND (b) REFERS HSENS TO CHAPTER 64 GENERAL NOTE (A) (2) AND (B), (C) AND (D) REFERS CNENS TO CHAPTER 64 GENERAL NOTES REFERS CNEN GENERAL NOTE 1 (a) AND (b) REFERS