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 640399 FOR OTHER FOOTWEAR; OTHER THAN COVERING THE ANKLE.
CN CODE 64039991 - OTHER THAN MADE ON A BASE OR PLATFORM OF WOOD, NOT HAVING AN INNER SOLE: OTHER, WITH INSOLES OF A LENGTH OF LESS THAN 24 CMS.
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER 64 GENERAL NOTE 4(A), (B) REFERS
HARMONISED SYSTEM EXPLANATORY NOTES (HSENS) CHAPTER 64 GENERAL NOTE A, B, C, D & G REFERS
HSENS TO HEADING 6403 REFERS
COMBINED NOMENCLATURE EXPLANATORY NOTES TO CHAPTER 64 GENERAL NOTES REFERS