UNISEX WALKING BOOTS. LEATHER UPPER SOLES OF SYNTHETIC MATERIAL. ROBUST FOR ALL TERRAIN. FULLY WATERPROOF. ADJUSTABLE LACES AND SKI HOOKS. COVERING THE ANKLE BUT NO PART OF THE CALF. WITH A LOGO ON THE TONGUE AND SIDE OF THE BOOT. INSOLE LENGTH OF MORE THAN 24 CMS. COLOUR TAN. NOT CONSIGNED FROM MACAO.

THIS UNISEX LEATHER BOOT IS CLASSIFIED TO COMMODITY CODE 6403911398 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) 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 CHAPTER 64 NOTE 3(b) THE TERM 'LEATHER' REFERS TO THE GOODS OF HEADINGS 41.07 AND 41.12 TO 41.14 NOTE 4 SUBJECT TO NOTE 3 TO THIS CHAPTER (B) THE CONSTITUENT MATERIAL OF THE OUTER SOLE SHALL BE TAKEN TO BE THE MATERIAL HAVING THE GREATEST SURFACE AREA IN CONTACT WITH THE GROUND, NO ACCOUNT BEING TAKEN OF ACCESSORIES OR REINFORCEMENTS SUCH AS SPIKES, BARS, NAILS, PROTECTORS OR SIMILAR ATTACHMENTS. GENERAL CHAPTER NOTE 64 WITH CERTAIN EXCEPTIONS THIS CHAPTER COVERS. UNDER HEADINGS 64.01 TO 64.05, VARIOUS TYPES OF FOOTWEAR (INCLUDING OVERSHOES) IRRESPECTIVE OF THEIR SHAPE AND SIZE, THE PARTICULAR USE FOR WHICH THEY ARE DESIGNED, THEIR METHOD OF MANUFACTURE OF THE MATERIALS OF WHICH THEY ARE MADE. (C) THE TERM 'OUTER SOLE' AS USED IN HEADINGS 64.01 TO 64.05 MEANS THAT PART OF THE FOOTWEAR ( OTHER THAN AN ATTACHED HEEL) WHICH, WHEN IN USE, IS IN CONTACT WITH THE GROUND. THE CONSTITUENT MATERIAL OF THE OUTER SOLE FOR PURPOSES OF CLASSIFICATION SHALL BE TAKEN TO BE THE MATERIAL HAVING THE GREATEST SURFACE AREA IN CONTACT WITH THE GROUND. (D) FOR THE PURPOSES OF THE CLASSIFICATION OF FOOTWEAR IN THIS CHAPTER, THE CONSTITUENT MATERIAL OF THE UPPERS MUST ALSO BE TAKEN INTO ACCOUNT. THE UPPER IS THE PART OF THE SHOE OR BOOT ABOVE THE SOLE.