A BABIES ELASTICATED BOOTEE SHOEWITH UPPERS OF PLASTIC WITH AN INNER OF TEXTILE MATERIAL AND AN OUTER SOLE OF TEXTILE WITH PU DOTS FOR GRIP, WITH BRAND INSCRIPTION - TEXTILE PREDOMINANTES. THE SHOE IS CREAM COLOURED WITH AN OWL MOTIF STITCHED TO THE TOP OF THE VAMP. THE SHOE HAS AN INSOLE OF LESS THAN 24CMS IN LENGTH.

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: 6405 OTHER FOOTWEAR. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640590: OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS SUBHEADING. CN CODE 64059090: WITH OUTER SOLES OF OTHER MATERIALS. ALSO CLASSIFIED IN ACCORDANCE WITH: TARIFF CHAPTER 64 NOTES 4 (a) AND (b) REFER. CHAPTER 64 ADDITIONAL NOTE 2. HARMONISED SYSTEM EXPLANATORY NOTES - CHAPTER 64 GENERAL NOTE, A, B AND C REFERS. EU REGULATION 347/2001 REFERS TO THE MATERIAL ON THE OUTER SOLE.