MEN'S LACE-UP SHOE WITH UPPERS OF LEATHER AND OUTER SOLES OF RUBBER. IT COVERS THE ANKLE BUT NOT THE CALF. THE UPPERS HAVE RUBBER PARTS AT THE FRONT AND PARTLY ROUND THE SIDE AT THE BOTTOM, BUT THE LEATHER IS THE PREDOMINATE MATERIAL.

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 - 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 640391 - OTHER FOOTWEAR; COVERING THE ANKLE BUT NO PART THE CALF, WITH INSOLES OF A LENGTH OF 24CM OR MORE. CN CODE 64039116 - FOR MEN. ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE 4 & ADDITIONAL NOTE 1 TO CHAPTER 64