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 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 64039991 OTHER THAN MADE ON A BASE OR PLATFORM OF WOOD, NOT HAVING AN INNER SOLE; OTHER, WITH INSOLES OF A LENGTH; OF LESS THAN 24CMS
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER NOTE 4 (a) & (b) TO CHAPTER 64 REFERS
HSEN'S GENERAL NOTES TO CHAPTER 64 (A) (1), (B) TO (E) AND (G) REFERS
HSEN'S TO HEADING 6403 (1) REFERS
CNEN'S TO CHAPTER 64 GENERAL NOTES REFER.