A BROWN LEATHER LACE UP CASUAL SHOE FOR LADIES. WITH UPPERS MADE OF LEATHER WITH A RUBBER OUTER SOLE. NOT COVERING THE ANKLE. WITH INSOLES OF LENGTH OF LESS THAN 24CM. WITH 4 PAIRS OF METAL LOOPS HOLDING THE LACE IN PLACE. THE SHOES HAS A 3CM WEDGE HEEL. WITH STITCHING AROUND THE HEEL, AND SIDES OF THE SHOE. WITH A PADDED INSOLE.

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 FOR 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 FOR 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 24 CMS. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 64 GENERAL NOTE 4(A), (B) REFERS HARMONISED SYSTEM EXPLANATORY NOTES (HSENS) CHAPTER 64 GENERAL NOTE A, B, C, D & G REFERS HSENS TO HEADING 6403 REFERS COMBINED NOMENCLATURE EXPLANATORY NOTES TO CHAPTER 64 GENERAL NOTES REFERS