CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIRS)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6403 FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER WITH UPPERS OF LEATHER.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.- 640399 - OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING.
CN CODE 640399931 - OTHER THAN WITH A SOLE AND HEEL COMBINED HAVING A HEIGHT OF MORE THAN 3CMS, WITH INSOLES OF A LENGTH LESS THAN 24CMS.
TARIC CODE 6403993199 - OTHER THAN CONSIGNED FROM MACAO.
ALSO CLASSIFIED IN ACCORDANCE WITH:
SECTION X11- CHAPTER 64
CHAPTER NOTE 4(A)(B) REFERS.
HARMONISED SYSTEM EXPLANATORY NOTES
XII-64-1 NOTES 4(A)(B), XII-64-2 GENERAL NOTE (A) 1,XII-64-3 CHAPTER 64 GENERAL NOTE C,D AND G, XII-6403-1
COMBINED NOMENCLATURE EXPLANATORY NOTES
C133/256, C133/260