RUBBER SHOE WELLY ADJUSTABLE BUCKLE WATERPROOF. LADIES WATERPROOF FOOTWEAR WITH SOLES AND UPPERS OF RUBBER AND A TEXTILE LINING. THE FOOTWEAR DOES NOT COVER THE ANKLE. STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES ARE NOT USED TO ATTACH THE UPPERS TO THE SOLE.

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 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 640199 - OTHER FOOTWEAR; OTHER THAN COVERING THE ANKLE BUT NOT COVERING THE KNEE TARIC CODE 6401990090 - OTHER THAN COVERING THE KNEE ALSO CLASSIFIED IN ACCORDANCE WITH CHAPTER NOTES 3 & 4 TO CHAPTER 64 HSENS GENERAL EXPLANATORY NOTES TO CHAPTER 64 - PARTS (C) & (D) HSENS TO 6401 CNENS GENERAL EXPLANATORY NOTES TO CHAPTER 64