BROWN LADIES CASUAL SHOE WITH LEATHER UPPER AND RUBBER SOLE. SHOE HAS 1CM WEDGE HEEL AND SMALL CUT OUTS TO VAMP AND SIDES. SHOE IS SLIP ON WITH 2 ELASTIC V GUSSETS TO SIDE OF VAMP. INSOLE MEASURES LESS THAN 24CM.

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 640399 - OTHER FOOTWEAR; OTHER THAN COVERING THE ANKLE. CN CODE 64039931 - FOOTWEAR WITH A VAMP MADE OF STRAPS OR WHICH HAS ONE OR SEVERAL PIECES CUT OUT; WITH INSOLES OF A LENGTH OF LESS THAN 24 CMS. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 64 NOTES 4 A & B HSEN TO CHAPTER 64 GENERAL NOTE B, C, D & G REFERS.