A LACE-UP WALKING SHOE FOR MEN, COVERING THE ANKLE BUT NOT THE CALF. THE UPPER IS MADE OF GREY SUEDE LEATHER AND BLUE TEXTILE MATERIAL . THE SUEDE LEATHER PREDOMINATES. THE OUTER SOLE IS MADE OF RUBBER AND HAS A DEEP TREAD. THE SHOE HAS LOGO ON HEEL, UPPER AND TONGUE. THE INSOLE LENGTH EXCEEDS 24 CMS.

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 6403 FOR 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 FOR OTHER FOOTWEAR, COVERING THE ANKLE CN CODE 64039116 FOR OTHER THAN MADE ON A PLATFORM OR BASE OF WOOD, NOT HAVING AN INNER SOLE: COVERING THE ANKLE BUT NO PART OF THE CALF, WITH INSOLES OF A LENGTH OF 24 CM OR MORE, FOR MEN TARIC 6403911698 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS COMMODITY CODE ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 3 (A) AND (B) TO CHAPTER 64 NOTE 4 (A) TO CHAPTER 64 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) GENERAL NOTES TO CHAPTER 64 AND TO HEADING 6403 COMBINED NOMENCLATURE EXPLANATORY NOTES GENERAL NOTES TO CHAPTER 64