CHILDRENS NEOPRENE WELLINGTON SIZE 6-12. WATERPROOF. ARTICLE IS COLOURED GREEN WITH A BLACK TRIM. THE UPPER IS MADE OF A NEOPRENE RUBBER WITH A BLACK TEXTILE INSIDE THE BOOT. THE UPPER HAS AN EXTRA LINING OF BLACK NEOPRENE JUST ABOVE THE SOLE AROUND THE SIDES OF THE UPPER BUT DOES NOT COVER THE ENTIRE BOOT. THERE IS A COLOURED LOGO ON THE RIGHT HAND SIDE. ARTICLE CLEARLY COVERS THE ANKLE BUT DOES NOT COVER THE KNEE. THE SOLE IS OF A THICK RUBBER COLOURED GREEN WITH A MOULDED GRIP. THE UPPER IS NOT FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES.

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 - 640192 - OTHER FOOTWEAR - COVERING THE ANKLE BUT NOT COVERING THE KNEE. CN CODE 64019210 - WITH UPPERS OF RUBBER ALSO CLASSIFIED IN ACCORDANCE WITH: SECTION X11- CHAPTER 64 CHAPTER NOTE 4(A)(B) REFERS. HSEN TO HEADING 6401 REFERS.