THESE SKATEBOARDING SHOES HAS BEEN CLASSIFIED TO COMMODITY CODE 6403 51 15 99 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6403 AND ANY RELEVANT SECTION AND CHAPTER NOTES.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
EXCLUSIONS
EXCLUDED FROM COMMODITY CODE 6403 99 93 11 AS THE STRUCTURAL MATERIAL IS PREDOMINANTLY TEXTILE.
CUSTOMS NOMENCLATURE SECTION & CHAPTER NOTES
NOTE 4 TO CHAPTER 64 EXPLAINS HOW TO CLASSIFY SHOES WHERE THE UPPERS AND SOLES ARE MADE OF VARIOUS MATERIALS:
"SUBJECT TO NOTE 3 TO THIS CHAPTER:
(A) THE MATERIAL OF THE UPPER SHALL BE TAKEN TO BE THE CONSTITUENT MATERIAL HAVING THE GREATEST EXTERNAL SURFACE AREA, NO ACCOUNT BEING TAKEN OF ACCESSORIES OR REINFORCEMENTS SUCH AS ANKLE PATCHES, EDGING, ORNAMENTATION, BUCKLES, TABS, EYELET STAYS OR SIMILAR ATTACHMENTS;
(B) THE CONSTITUENT MATERIAL OF THE OUTER SOLE SHALL BE TAKEN TO BE THE MATERIAL HAVING THE GREATEST SURFACE AREA IN CONTACT WITH THE GROUND, NO ACCOUNT BEING TAKEN OF ACCESSORIES OR REINFORCEMENTS SUCH AS SPIKES, BARS, NAILS, PROTECTORS OR SIMILAR ATTACHMENTS."
THESE SHOES HAVE PREDOMINANTLY LEATHER UPPERS AND HAVE THEREFORE BEEN CLASSIFIED AS SUCH.
CUSTOMS NOMENCLATURE EXPLANATORY NOTES
CNEN TO HEADING 6402 STATES:
"THIS HEADING INCLUDES 'FOOTWEAR INVOLVING SPECIAL TECHNOLOGY' AND DESIGNED FOR SPORTING ACTIVITY, WITH A SINGLE- OR MULTI-LAYER MOULDED SOLE, NOT INJECTED, MANUFACTURED FROM SYNTHETIC MATERIALS SPECIALLY DESIGNED TO ABSORB IMPACTS DUE TO VERTICAL OR LATERAL MOVEMENTS, AND WITH TECHNICAL FEATURES SUCH AS HERMETIC PADS CONTAINING GAS OR FLUID, MECHANICAL COMPONENTS WHICH ABSORB OR NEUTRALISE IMPACT, OR SPECIAL MATERIALS SUCH AS LOW-DENSITY POLYMERS.
THE 'TECHNICAL FEATURES' LISTED ARE NOT TO BE CONSIDERED AS BEING CUMULATIVE OF THE 'SYNTHETIC MATERIALS', BUT ARE CONSIDERED TO BE DESCRIPTIVE OF THE 'SYNTHETIC MATERIALS' MENTIONED ABOVE.
'FOOTWEAR DESIGNED FOR SPORTING ACTIVITY' SHOULD BE TAKEN TO MEAN TENNIS SHOES, BASKETBALL SHOES, GYM SHOES, TRAINING SHOES AND THE LIKE, WITH THE EXCEPTION OF, FOR EXAMPLE, FOOTWEAR WORN MAINLY OR EXCLUSIVELY FOR WHITE WATER CANOEING, WALKING, TREKKING, HIKING, MOUNTAIN CLIMBING.
SHOES WHICH BECAUSE OF THEIR SIZE ARE MEANT TO BE WORN BY CHILDREN AND YOUNG PEOPLE CAN ALSO BE 'FOOTWEAR DESIGNED FOR SPORTING ACTIVITY'.
IN THIS CONTEXT THE FOLLOWING DEFINITIONS SHALL APPLY:
(A) 'SINGLE- OR MULTI-LAYER MOULDED SOLES' MEANS PREFORMED SOLES MANUFACTURED INDEPENDENTLY OF THE SHOE BY CASTING (E.G. INJECTION MOULDING OR CENTRIFUGAL CASTING), MOULDING (E.G. COMPRESSION MOULDING) OR FUSION; THEY ARE GENERALLY ATTACHED TO THE UPPERS BY GLUEING OR SEWING, OR BY A COMBINATION OF THE TWO, BUT NOT BY INJECTION;
- 'SINGLE MOULDED SOLE' REFERS TO SHOES CONSISTING OF AN UPPER AND AN OUTER SOLE,
- 'MULTI-LAYER MOULDED SOLE' REFERS TO SHOES CONSISTING OF AN UPPER, A MID-SOLE (FOR THE FULL OR PARTIAL LENGTH OF THE SHOE) AND AN OUTER SOLE,
- WHERE 'MOULDED' REFERS TO THAT PART OF THE SOLE WHOSE SHAPE IS DEFINED BY A MOULD,
- 'NOT INJECTED' REFERS TO SHOES WHOSE MID OR SINGLE SOLE (AS APPROPRIATE) IS MANUFACTURED SEPARATELY FROM THE UPPER, THEN SUBSEQUENTLY ATTACHED TO THE UPPER BY, FOR EXAMPLE, GLUING OR SEWING OR A COMBINATION OF THE TWO; SUCH SHOES CONTRAST WITH THOSE WHOSE MID OR SINGLE SOLE (AS APPROPRIATE) HAS BEEN ATTACHED TO THE UPPER BY MEANS OF THE INJECTION OF SYNTHETIC MATERIALS INTO A MOULD ONE PART OF WHICH COMPRISES THE UPPER.
EXCEPT AS EXPRESSLY STATED ABOVE, THE TERM 'NOT INJECTED' DOES NOT SERVE TO EXCLUDE SHOES WHOSE MANUFACTURE OTHERWISE INVOLVES THE USE OF SOME INJECTION TECHNOLOGY;
(B) 'MECHANICAL COMPONENTS' REFER TO THOSE PARTS OF A SHOE, OTHER THAN THE FASTENING DEVICE, WHICH PROVIDE STABILITY FOR THE FOOT;
(C) 'LOW-DENSITY POLYMERS' MEANS MATERIALS WITH A DENSITY OF LESS THAN 0.6 G/CM3."
THESE SHOES HAVE A MULTI-LAYER MOULDED SOLE WITH A LOW-DENSITY POLYMER CORE WHICH ABSORBS OR NEUTRALISES THE IMPACT OF LANDING.