LADIES LONG BOOTS WITH ZIP FASTENING. UPPERS OF LEATHER. BLACK IN COLOUR. THE BOOTS COVER THE ANKLE AND THE CALF. TWO STRAP DECORATION WITH METAL STUD ON ONE STRAP AND METAL RING ON OTHER STRAP. THE DECORATIVE STRAPS ARE ABOVE THE ANKLE AND THE STRAPS CROSS OVER AT THE BACK OF THE BOOTS. FRONT EDGE OF THE BOOT IS 1 CM HIGHER THAN THE BACK PART. OUTER SOLES OF RUBBER. HEEL HEIGHT 4 CMS. FULL LENGTH ZIP. LINING OF OTHER MATERIALS (TEXTILE). INSOLES OF A LENGTH MORE THAN 24 CMS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) 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 CN CODE 64039198 - OTHER THAN ELSEWHERE SPECIFIED; - WITH IN-SOLES OF A LENGTH OF 24 CM OR MORE; - FOR WOMEN ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 64 NOTE 4 (a) AND (b) REFERS HSENS TO CHAPTER 64 GENERAL NOTE (A) (2) AND (B), (C) AND (D) REFERS CNENS TO CHAPTER 64 GENERAL NOTES REFERS CNEN GENERAL NOTE 1 (a) AND (b) REFERS