LADIES WELLINGTON BOOT. COVERING THE ANKLE BUT NOT COVERING THE KNEE. WITH UPPERS OF PLASTIC. WITH OUTER SOLE OF RUBBER/PLASTIC. SLIP ON. WITH STUDDED ANKLE STRAP. BLACK IN COLOUR.

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