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 FOR FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 6403 59 FOR OTHER FOOTWEAR WITH OUTER SOLES OF LEATHER: OTHER THAN COVERING THE ANKLE
CN CODE 640359 11 FOR FOOTWEAR WITH A VAMP MADE OF STRAPS OR WHICH HAS ONE OR SEVERAL PIECES CUT OUT: WITH SOLE AND HEEL COMBINED HAVING A HEIGHT OF MORE THAN 3 CM
ALSO CLASSIFIED IN ACCORDANCE WITH:-
NOTE 3 (B), 4 (A) AND (B) TO CHAPTER 64
HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) GENERAL (A) (3) (C) (D) TO CHAPTER 64
COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 6403 59 11 TO 6403 59 39 (6402 99 31 AND 6402 99 39