MENS ATHLETIC SHOES WITH AN UPPER SAID TO BE OF 56% LEATHER, 40% PU, AND 4% POLYESTER. HOWEVER THERE ARE LEATHER STRIPS/REINFORCEMENTS COVERING PU AMOUNTING TO ABOUT 18.3% OF THE SURFACE AREA. ONCE THIS IS TAKEN INTO ACCOUNT, THE PREDOMINANT MATERIAL OF THE UPPERS IS PU. THE OUTER SOLES ARE 100% RUBBER. THE SHOES ARE DONE UP BY LACES AND DO NOT HAVE SPIKES, CLEATS, ETC ON THE SOLES. THE SHOES ARE EITHER WHITE OR BLACK

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 6402 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS: GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640299 - OTHER THAN COVERING THE ANKLE CN CODE 64029996 - WITH IN-SOLES OF A LENGTH OF 24 CM OR MORE; FOR MEN ALSO CLASSIFIED IN ACCORDANCE WITH CHAPTER 64 NOTE 4(A) SUBHEADING NOTE 1(B) TO CHAPTER 64 ADDITIONAL NOTE 1 CHAPTER 64