WATERPROOF RUBBER BOOT. COVERING THE ANKLE BUT NOT COVERING THE KNEE. NOT INCORPORATING A PROTECTIVE METAL TOE-CAP.THE BOOT CONSISTS OF A RUBBER UPPER LINED WITH KNITTED TEXTILE.WITH WATERPROOF SIDE GUSSET BEHIND LACING SYSTEM ON ONE SIDE.THE UPPER IS NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES. GREY, BLACK AND RED IN COLOUR.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING - 6401 WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR 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 ANJKLE BUT NOT COVERING THE KNEE. CN CODE 64019210 - WITH UPPERS OF RUBBER ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER NOTE 4. HSENS TO 6401