CLASSIFICATION HEADING 6401 IS FOR “WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTIC, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES”. STEELITE TOTAL SAFETY WELLINGTON S5 IS TO BE WRON TO PROTECT FEET FROM WEATHER AND FALLING ITEMS. MANUFACTURED FROM PVC/NITRILE AND INCLUDES A 200 JOULE STEEL TOE CAP. OFFERED IN SIZES 3-13, IN ONLY BLACK. THE LABEL ON THE WELLINGTON STATES THE FOLLOWING: UPPER – OTHER MATERIALS, LINING – TEXTILE MATERIALS, OUTER SOLE – OTHER MATERIALS.

CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF THE GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; THE TEXT OF CODES 6401 AND 6401 10 00, THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 6401; DECLARANTS APPLICATION.