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 3B HAS BEEN USED AS THE LEATHER UPPER IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY THIS PRODUCT TO SUBHEADING LEVEL. 640399 - OTHER FOOTWEAR; OTHER THAN COVERING THE ANKLE.
CN CODE 64039993 - OTHER, WITH INSOLES OF A LENGTH - OF 24CM OR MORE - FOOTWEAR WHICH CANNOT BE IDENTIFIED AS MEN'S OR WOMEN'S FOOTWEAR.
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER 64 NOTE 4A
HSEN TO CHAPTER 64 & 6403
CNEN'S TO CHAPTER 64 GENERAL NOTES