MENS WORKING BOOT COVERING THE ANKLE WITH UPPERS OF BROWN SMOOTH LEATHER. WITH INTERNAL STEEL TOECAP. WITH LACE UP FASTENING. WITH OUTER SOLE OF PATTERNED PU WHICH IS SLIP AND OIL RESISTANT, ANTISTATIC AND SHOCK ABSORBING. WITH LOGO ON THE UPPER AND OUTER SOLE.

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 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 640340 - OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP. ALSO CLASSIFIED IN ACCORDANCE WITH: THE HSEN'S TO HEADING 6403 REFERS. THE CNEN'S TO CHAPTER 64 AND HEADING 6403 REFERS.