A WATERPROOF WALKING SHOE FOR WOMEN, NOT COVERING THE ANKLE. THE UPPER IS MADE OF SUEDE LEATHER, TEXTILE AND PLASTIC. THE SUEDE LEATHER PREDOMINATES. IT HAS REINCORCEMENT AT THE TOE. THE DEEP TREAD SOLE IS MADE OF RUBBER. LACE UPS. GREY AND BLUE IN COLOUR WITH A LOGO ON THE TONGUE.

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 99 FOR OTHER FOOTWEAR; OTHER THAN COVERING THE ANKLE CN CODE 640399 98 FOR OTHER THAN ELSEWHERE SPECIFIED IN THIS SUBHEADING: WITH INSOLES OF A LENGTH OF 24 CM OR MORE, FOR WOMEN TARIC CODE 64039998 98 FOR OTHER THAN ELSEWHERE SPECIFIED: OTHER THAN CONSIGNED FROM MACAO ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE 3(B) AND 4(A) AND (B) TO CHAPTER 64 ADDITIONAL NOTE 1 TO CHAPTER 64 CNEN TO 6404 HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) GENERAL TO CHAPTER 64 AND TO HEADING 64.03