PVC DISPOSABLE OVERSHOE. THE SOLE IS A CLEAR PVC WHICH IS EMBOSSED WITH 'POLICE' AS THEY ARE USED AT THE SCENES OF CRIMES BY POLICE OFFICERS. THE UPPER IS OF BLACK PVC AND IT IS HEAT SEALED TO THE SOLE. THE SHOE INCLUDES AN ELASTICATED TOP FOR A SNUG FIT AROUND THE ANKLE. DESIGNED FOR SHORT TERM USE.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6402, WHICH INCLUDES OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS. GIR 5B HAS BEEN USED TO DETERMINE THE TYPE OF PACKAGING GIR6 HAS BEEN USED TO CLASSIFY HE GOODS TO SUBHEADING LEVEL. 640299 INCLUDES OTHER FOOTWAER, OTHER THAN COVERING THE ANKLE. CN CODE 64029993 INCLUDES OF 24CM OR MORE; FOOTWEAR WHICH CANNOT BE IDENTIFIED AS MEN'S OR WOMEN'S FOOTWEAR. ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN GENERAL NOTE A(10) TO CHAPTER 64