A CHILDS TRAINER STYLE SHOE WITH UPPER OF TEXTILE, LEATHER AND PLASTIC, OUTER SOLES OF RUBBER LACE-UP LOGO ON SIDE OF SHOE AND ON TONGUE SYNTHETIC EYESTAY , THE SYNTHETIC MATERIAL EXTENDS DOWN TO THE SOLE WHITE TEXTILE TOE VAMP LEATHER (BLUE SUEDE) TOE CAP AREA THAT STRETCHES TO THE SYNTHETIC MIDDLE SECTION OF THE SHOE, LEATHER HEEL COUNTER WITH PLASTIC REINFORCEMENT

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 THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING; OTHER THAN COVERING THE ANKLE. CN CODE 64039991 - WITH IN-SOLES OF A LENGTH OF LESS THAN 24 CMS. TARIC CODE 6403999190 - OTHER THAN SPORTS FOOTWEAR; TENNIS SHOES, BASKETBALL SHOES, GYM SHOES, TRAINING SHOES AND THE LIKE ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 64 NOTES 4(A) AND ADDITIONAL NOTE 1 HSEN TO 6403 HSEN TO CHAPTER 64 GENERAL NOTES (C) AND (D)