WATERPROOF WELLINGTON BOOTS, COVERING THE ANKLE, BUT NOT THE KNEE. THEY HAVE A RUBBER AND NEOPRENE UPPER, AND OUTER SOLES OF ETHYL VINYL ACETATE (EVA). THEY HAVE A PULL HANDLE NEAR THE TOP. BLACK IN COLOUR.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR1 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 GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 640192 - OTHER FOOTWEAR; COVERING THE ANKLE BUT NOT COVERING THE KNEE. CN CODE 64019210 - WITH UPPERS OF RUBBER ALSO CLASSIFIED IN ACCORDANCE WITH:- HSEN NOTES TO HEADING 6401