A LADIES SANDAL WITH AN UPPER OF LEATHER AND A SOLE OF PLASTIC. THE INSOLE IS PADDED. THE VAMP IS MADE OF STRAPS WITH PIECES CUT OUT. THE MEASUREMENT OF THE SOLE AND HEEL EXCEEDS 3CMS. THE FRONT TOE STRAP HAS A METAL RING PULLING THROUGH THE DIAGONAL STRAP TO THE TOP OF THE FOOT WHICH GOES THROUGH ANOTHER METAL RING TO ATTACH IT TO THE HEEL STRAP. PADDED SLING BACK HEEL STRAP AND VELCRO SECURES THE SIDE OF THE FOOT.. IN-SOLE IS LESS THAN 24 CMS.

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.)