CHILDREN'S SHEARLING BOOT WITH BUCKLE. IT COVERS THE ANKLE BUT NOT THE CALF. THE UPPER IS MADE OF SHEEPSKIN, WITH A COW SUEDE HEEL. THE OUTER SOLE IS MADE OF POLYURETHANE. HAS A STRAP GOING OVER THE FOOT WITH A BUCKLE TO ONE SIDE.

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 64039111 - COVERING THE ANKLE BUT NO PART OF THE CALF, WITH IN-SOLES OF A LENGTH OF LESS THAN 24 CM ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN'S TO HEADING 6403