WOMENS BOOT. COVERING THE ANKLE AND PART OF THE CALF. UPPERS OF LEATHER. OUTER SOLE OF RUBBER. TRIMMED AROUND THE ANKLE WITH A CROSS OVER LEATHER STRAP THAT FASTENS ON THE OUTER SIDE OF THE BOOT WITH AN ANTIQUE BRASS COLOURED METAL BUCKLE. WITH A LEATHER INTERLACED OPEN WEAVE PANEL AND A TAN LEATHER PULL LOOP ON BOTH SIDES OF THE BOOT. WITH AN INSOLE LENGTH OF 24CM. TAN IN COLOUR. CONSIGNED FROM INDIA.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETIVE 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 640391 OTHER FOOTWEAR, COVERING THE ANKLE. CN CODE 64039198 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING. TARIC CODE 6403919898 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING. SECTION AND CHAPTER NOTES CHAPTER 64 CHAPTER NOTES 4(A) AND (B) REFER. THE HARMONISED SYSTEM EXPANATORY NOTES (HSENS). HSENS TO CHAPTER 64 GENERAL NOTE (G).