FOOTWEAR, KNEE HIGH SAILING BOOTS, WITH OUTER SOLES OF RUBBER, WITH INSOLES OF A LENGTH OF 24CM OR MORE AND UPPERS OF WATERPROOF LEATHER AND TEXTILE, THE LEATHER PREDOMINATES, LINED WITH GORE-TEX, WITH AN ELASTICATED TEXTILE TOP SECTION WHICH FITS SNUGLY AROUND THE CALF TO HELP PREVENT WATER COMING IN, WITH A MULTI-LAYER MOULDED SOLE, WITH A LIGHTWEIGHT EVA (ETHYL VINYL ACETATE) MIDSOLE FOR COMFORT AND SHOCK ABSORBENCY, OF LOW DENSITY POLYMERS (0.2G/CM3), HAVING A CIF PRICE PER PAIR OF NOT LESS THAN 7.5 EUROS, FOOTWEAR INVOLVING SPECIAL TECHNOLOGY.

CLASSIFICATION IS DETERMINED BY GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; BY LEGAL NOTE 4 TO CH. 64; BY THE TEXT OF CODES 6403 AND 6403 91 93 10 AND BY THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 6403 AND BY THE CNENS TO 6402.