A WATERPROOF WALKING BOOT FOR CHILDREN, COVERING THE ANKLE BUT NOT THE CALF. THE UPPER IS MADE OF SUEDE LEATHER AND TEXTILE MESH FABRIC. THE LEATHER PREDOMINATES. THE OUTER SOLE IS MADE OF RUBBER. LACE UP STYLE WITH LOGO ON THE TONGUE. THE LENGTH OF THE INNERSOLE IS LESS THAN 24 CM. BROWN WITH BLACK SOLE AND BLUE TRIM.

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 6403 91 FOR OTHER FOOTWEAR, COVERING THE ANKLE CN CODE 640391 11 FOR OTHER; COVERING THE ANKLE BUT NO PART OF THE CALF, WITH INSOLES OF A LENGTH OF LESS THAN 24 CMS TARIC 64039111 98 FOR OTHER THAN ELSEWHERE SPECIFIED: OTHER THAN CONSIGNED FROM MACAO ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE 3 (B) AND 4 (A), (B) TO CHAPTER 64 ADDITIONAL NOTE 1 TO CHAPTER 64 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) GENERAL NOTES TO CHAPTER 64 AND TO HEADING 64.03