MEN'S LEATHER/TEXTILE UPPER FOOTWEAR. THE TEXTILE PART OF THE UPPER DOES NOT EXTEND UNDER THE LEATHER COVERING TO THE SOLE. THE UPPER IS THEREFORE LEATHER. THE FOOTWEAR DOES NOT COVER THE ANKLE AND HAS AN INSOLE OF A LENGTH EXCEEDING 24cm. THE FOOTWEAR DOES NOT INCORPORATE MIDSOLE TECHNOLOGY. THE OUTER SOLE IS RUBBER. VALUE EXCEEDS 7.5 EUROS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIRs) 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 640399 - OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING, NOT COVERING THE ANKLE CN CODE 64039996 - OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING, FOR MEN TARIC CODE 6403999698 - OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING.