A LADIES DRESS SANDAL WITH AN UPPER OF NAVY PATENT LEATHER. THE SOLE IS RUBBER.. THE LINING IS LEATHER AND PADDED WITH A 3CM WEDGE HEEL. BUCKLE FASTENING AND SLING BACK CROSS OVER STRAP GOING UP THE FRONT OF THE FOOT.. THE IN-SOLE LENGTH IS LESS THAN 24CMS.

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 FOR 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 6403 59 FOR OTHER FOOTWEAR WITH OUTER SOLES OF LEATHER: OTHER THAN COVERING THE ANKLE CN CODE 640359 11 FOR FOOTWEAR WITH A VAMP MADE OF STRAPS OR WHICH HAS ONE OR SEVERAL PIECES CUT OUT: WITH SOLE AND HEEL COMBINED HAVING A HEIGHT OF MORE THAN 3 CM ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 3 (B), 4 (A) AND (B) TO CHAPTER 64 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) GENERAL (A) (3) (C) (D) TO CHAPTER 64 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 6403 59 11 TO 6403 59 39 (6402 99 31 AND 6402 99 39.)