A LADIES BOOT WITH UPPERS OF LEATHER AND AN OUTER SOLE OF RUBBER. THE BOOT COVERS THE ANKLE BUT NO PART OF THE CALF AND HAS AN INSOLE OF A LENGTH OF MORE THAN 24CMS. THE BOOT IS BLACK IN COLOUR WITH A SIDE ZIP AND A BUCKLE STRAP AROUND THE BACK OF THE BOOT. IT HAS A 3CM HEEL.

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 - 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 640391 - OTHER FOOTWEAR; COVERING THE ANKLE CN CODE - 64039118 - OTHER; COVERING THE ANKLE BUT NO PART OF THE CALF, WITH INSOLES OF A LENGTH: OF 24 CM OR MORE: OTHER; FOR WOMEN ALSO CLASSIFIED IN ACCORDANCE WITH: TARIFF CHAPTER 64 NOTES 4 (a) AND (b) REFER. HARMONISED SYSTEM EXPLANATORY NOTES - CHAPTER 64 GENERAL NOTE, A, B, C, AND G REFERS.