PART OF A FOOTWEAR, COMPRISING OF AN UPPER NOT ATTACHED TO A SOLE NOR TO AN INSOLE. COMPOSITION: 55% SYNTHETIC; 45% LEATHER. THE LEATHER UPPER IS LINED WITH A TEXTILE MATERIAL .THIS IS AN UPPER WHICH FEATURES AN ALL ROUND ZIP WHICH ENABLES IT TO BE ZIPPED ON TO A SEPARATE SOLE. THE IDEA OF THIS FOOTWEAR IS THAT A MULTITUDE OF DIFFERENT UPPERS CAN BE INTERCHANGED ONTO A SINGLE SOLE MAKING IT PRACTCAL FOR TRAVEL OR OTHER SITUATIONS WHERE SPACE IS LIMITED. THE SOLE IS SUBJECT TO A SEPARATE CLASSIFICATION. SAMPLE COLOUR: BLACK

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 6406 - 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 THIS PRODUCT TO SUBHEADING LEVEL 640610 - UPPERS AND PARTS THEREOF, OTHER THAN STIFFENERS CN CODE 64061010 - OF LEATHER TARIC - 6406101090- OTHER THAN HAND-MADE ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 64 NOTE 4A HSENS TO 64.06