A LADIES WELLINGTON ANKLE BOOT. THE UPPER IS MADE OF PLASTIC WITH A PINK AND YELLOW FLOWER DESIGN WITH A BLACK BACKGROUND. THE SOLE IS MADE OF SYNTHETIC MATERIAL WITH A SMALL HEEL MEASURING 1 CM AND A DEEP GRIP. THE INSOLE LENGTH EXCEEDS 24CMS. THERE IS A LOOP AT THE BACK OF THE BOOT.

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 6401 WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640192 OTHER FOOTWEAR COVERING THE ANKLE BUT NOT COVERING THE KNEE CN CODE 64019290 WITH UPPERS OF PLASTICS ALSO CLASSIFIED IN ACCORDANCE WITH GENERAL CHAPTER NOTE (A) (2) to (E) CHAPTER 64 NOTE 4 HSEN 6401