MENS BOOT. COVERING THE ANKLE BUT NO PART OF THE CALF. UPPERS OF LEATHER. OUTER SOLE OF RUBBER. LACE UP. WITH AN INSOLE LENGTH OF MORE THAN 24CM. BLACK IN COLOUR. CONSIGNED FROM INDIA.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETIVE RULES (GIR)S 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 640391 OTHER FOOTWEAR, COVERING THE ANKLE BUT NO PART OF THE CALF. CN CODE 64039116 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING. TARIC CODE 6403911698 OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING. SECTION AND CHAPTER NOTES CHAPTER 64 CHAPTER NOTES 4(A) AND (B) REFER. THE HARMONISED SYSTEM EXPANATORY NOTES (HSENS). HSENS TO CHAPTER 64 GENERAL NOTE (G).