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 6406 PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); REMOVABLE INSOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640690 - OTHER THAN UPPERS, OTHER THAN RUBBER OR PLASTIC SOLES AND HEELS
CN CODE - 64069090 OTHER
TARIC CODE - 6406909010 - OTHER THAN GAITERS, LEGGINGS AND SIMILAR ARTICLES AND PARTS THEREOF AND NOT HAND MADE
ALSO CLASSIFIED IN ACCORDANCE WITH
HSEN'S TO CH6406 SECTION (II) REFERS