THIS CHILDS SPORTS SHOE WITH LEATHER UPPER AND RUBBER/PLASTIC SOLE IS CLASSIFIED TO COMMODITY CODE 6403999110 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES
GIR 1 HAS BEEN USED TO CLASSIFY THE SHOE BY THE TERMS OF HEADING 6403 AND ANY RELEVANT SECTION AND CHAPTER NOTES
GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL.
SECTION NOTES AND CHAPTER NOTES
NOTES 3 AND 4 TO CHAPTER 64:
3. FOR THE PURPOSES OF THIS CHAPTER:
(A) THE TERMS 'RUBBER' AND 'PLASTICS' INCLUDE WOVEN FABRICS OR OTHER TEXTILE PRODUCTS WITH AN EXTERNAL LAYER OF RUBBER OR PLASTICS BEING VISIBLE TO THE NAKED EYE; FOR THE PURPOSE OF THIS PROVISION, NO ACCOUNT SHOULD BE TAKEN OF ANY RESULTING CHANGE OF COLOUR; AND
(B) THE TERM 'LEATHER' REFERS TO THE GOODS OF HEADINGS 4107 AND 4112 TO 4114.
4. SUBJECT TO NOTE 3 TO THIS CHAPTER:
(A) THE MATERIAL OF THE UPPER SHALL BE TAKEN TO BE THE CONSTITUENT MATERIAL HAVING THE GREATEST EXTERNAL SURFACE AREA, NO ACCOUNT BEING TAKEN OF ACCESSORIES OR REINFORCEMENTS SUCH AS ANKLE PATCHES, EDGING, ORNAMENTATION, BUCKLES, TABS, EYELET STAYS OR SIMILAR ATTACHMENTS;
(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.