WOMENS SANDAL WITH LEATHER SOLE. THE UPPER COMPRISES OF LEATHER AND ROPE STRAPS, THE ROPE STRAPS ARE COVERING THE GREATEST EXTERNAL AREA AT THE TOP OF THE FOOT AND ANKLE. ROPE IS ALSO TIED TO THE LEATHER STRAP AT THE FRONT OF THE SHOE AND IS SECURED TO THE LEATHER ASPECT AT THE HEEL OF THE FOOT, VIA A LOOP FASTENING. THE ROPE IS THEN TIED AROUND THE ANKLE. OF A SIZE EXCEEDING 24CM.

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 6404 - FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTIC, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 640420 - FOOTWEAR WITH OUTER SOLES OF LEATHER OR COMPOSITION LEATHER CN CODE 64042090 - OTHER THAN SLIPPERS AND OTHER INDOOR FOOTWEAR ALSO CLASSIFIED IN ACCORDANCE WITH:- CHAPTER 64 NOTE 4(A) HSEN GENERAL NOTE (F) TO HEADING 6404