LADIES ANKLE BOOT WITH PLASTIC UPPER AND A RUBBER SOLE. INSIDE ZIP AND A 3CM HEEL. THE BOOT HAS A BUCKLE DESIGN AROUND HEEL AND FABRIC TO BACK SIDE OF HEEL.

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 6402 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640291 - OTHER FOOTWEAR, COVERING THE ANKLE. CN CODE 64029190 - OTHER THAN INCORPORATING A PROTECTIVE METAL TOECAP ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 64 NOTE 4.(A) AND (B) REFERS HSENS AND CNENS TO CH64 GENERAL NOTE (B) (C) AND (D) REFERS