LACED UP WALKING SHOE FOR UNISEX; WITH AN INSOLE OF A LENGTH OF MORE THAN 24CM; WITH AN UPPER OF LEATHER AND OUTER SOLE OF RUBBER; WITH REMOVABLE HIGH DENSITY POLYURETHANE INNER SOLE DESCRIBED AS A 'SOCK' WHICH INCORPORATES AN AIR POCKET INSERT IN THE HEEL AND A 'PORON' INSERT IN THE FOREPART.

CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE AND BY THE TEXT OF CN CODES 6403 AND 6403 99 93. THE FOOTWEAR IS EXCLUDED FROM CLASSIFICATION UNDER THE HEADING OF 'FOOTWEAR DESIGNED FOR SPORTING ACTIVITY' BY REASON OF THE CN NOTES TO HEADINGS 6402 TO 6404 WHICH EXCLUDE 'WALKING' FROM THE DEFINITION OF THE TERM 'FOOTWEAR DESIGNED FOR SPORTING ACTIVITY'.