A FOOTWEAR PROTECTOR, DESIGNED TO FIT OVER FOOTWEAR AND PROTECT THEM WEHN OUTDOORS. MADE FROM 100% KNITTED POLYESTER TEXTILE WITH FLEECED INNER SURFACE. WITH ELASTICATED INSERT AT BACK OF HEEL AND ANKLE OF 86% POLYAMIDE AND 14% ELASTANE. WITH OPENING WITH ZIP FASTENING AT SIDE. WITHOUT SOLE. WITH ELASTICATED STRAP WHICH FITS UNDER THE ARCH OF THE FOOT.

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 6406 - FOR PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); REMOVABLE INSOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640690 - OTHER THAN OUTER SOLES AND HEELS OF RUBBER OR PLASTICS. CN CODE 64069090 - OTHER THAN ELSEWHERE SPECIFIED IN THE SUBHEADING TARIC 6406909010 - GAITERS, LEGGINGS, AND SIMILAR ARTICLES AND PARTS THEREOF. ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN (II) TO HEADING 6406