A WATERPROOF (OVER) SHOE CALLED A GALOSHA. NOT COVERING THE ANKLE. MADE OF 100% PVC. THE ITEM IS NOT INTENDED TO BE PUT ONTO A BARE FOOT AS IT WILL BE APPROXIMATELY TWO SIZED TOO LARGE, INSTEAD IT IS SPECIALLY DESIGNED AND STYLED TO BE WORN OVER A WOOLEN BOOT (VALENOK - COVERED IN BTI GB121245714), TO PREVENT THE WOOLEN BOOT FROM GETTING WET OR DIRTY. THIS GALOSHA COVERS THE WOVEN BOOT JUST OVER THE TOES ON THE FRONT, AND COVERS THE HEEL AT THE BACK. CAN BE WORN OUTDOORS AND INSIDE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6401 - WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640199 - OTHER THAN FOOTWEAR INCORPORATING A PROTECTIVE METAL TOE-CAP; OTHER FOOTWEAR; OTHER THAN COVERING THE ANKLE BUT NOT COVERING THE KNEE. TARIC CODE 6401990090 - OTHER THAN COVERING THE KNEE; OTHER. ALSO CLASSIFIED IN ACCORDANCE WITH: THE HSEN'S TO HEADING 6401 REFERS.