Training shoe, non ankle-high, unisex, with insole length > 24 cm, rubber outsole, low-density polymer midsole, upper mainly covered with grey textile material, combined with grey leather inserts, white plastic and textile (felt) at the rear, waterproof black textile and plastic reinforcement elements, featuring complex construction (zigzag stitching, internal reinforcements, textile strips, multiple details).
Customs classification for this training shoe, which is not ankle-high and unisex, with an insole length exceeding 24 cm, rubber outsole, and low-density polymer midsole, involves determining the tariff heading based on the predominant material on the outer surface of the upper (textile, leather, or plastic). The upper is mainly covered with grey textile, with grey leather inserts, white plastic and textile (felt) at the rear, waterproof black textile, and plastic reinforcement elements, with complex construction features such as zigzag stitching, internal reinforcements, textile strips, and multiple details. The main use is as a versatile sports/leisure shoe. Regulatory considerations include compliance with footwear safety regulations (REACH, chemical substances, usage safety). The classification must be established according to the material that predominates on the surface of the upper, in accordance with the General Rules of Interpretation (RGI), and the Implementing Regulation 757/2011, with the TARIC code to be assigned accordingly.
Jul 27, 2011