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 - 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 SPORTS FOOTWEAR (AS DEFINED IN THE TARIFF); OTHER THAN FOOTWEAR WITH OUTER SOLES OF LEATHER, AND UPPERS WHICH CONSIST OF LEATHER STRAPS ACROSS THE INSTEP AND AROUND THE BIG TOE; OTHER THAN OTHER FOOTWEAR, INCORPORATING A PROTECTIVE METAL TOE-CAP; OTHER THAN OTHER FOOTWEAR WITH OUTER SOLES OF LEATHER; OTHER THAN OTHER FOOTWEAR COVERING THE ANKLE; OTHER.
CN CODE 64039993 - OTHER THAN MADE ON A BASE OR PLATFORM OF WOOD, NOT HAVING AN INNER SOLE; OTHER THAN FOOTWEAR WITH A VAMP MADE OF STRAPS OR WHICH HAS ONE OR SEVERAL PIECES CUT OUT; OTHER THAN SLIPPERS AND OTHER INDOOR FOOTWEAR; OTHER THAN WITH IN-SOLES OF A LENGTH OF LESS THAN 24 CMS; OF 24 CMS OR MORE; FOOTWEAR WHICH CANNOT BE IDENTIFIED AS MENS OR WOMENS FOOTWEAR.
TARIC CODE 6403999398 - OTHER THAN FOOTWEAR FOR USE IN SPORTING ACTIVITIES, WITH A SINGLE- OR MULTI-LAYER MOULDED SOLE, NOT INJECTED, MANUFACTURED FROM SYNTHETIC MATERIALS SPECIALLY DESIGNED TO ABSORB THE IMPACT OF VERTICAL OR LATERAL MOVEMENTS AND WITH TECHNICAL FEATURES SUCH AS HERMETIC PADS CONTAINING GAS OR FLUID, MECHANICAL COMPONENTS WHICH ABSORB OR NEUTRALIZE IMPACT OR MATERIALS SUCH AS LOW-DENSITY POLYMERS; OTHER THAN FOOTWEAR INCORPORATING A PROTECTIVE TOECAP AND AN IMPACT RESISTANCE OF AT LEAST 100 JOULES (THE IMPACT RESISTANCE SHALL BE MEASURED ACCORDING TO EUROPEAN NORMS EN345 OR EN346); OTHER THAN CONSIGNED FROM MACAO; OTHER.
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER 64 NOTE 3 (b) AND 4 (a) REFERS.
THE HSEN'S TO HEADING 6403 REFERS.
THE CNEN'S TO CHAPTER 64 AND HEADING 6403 REFERS.