A BLACK CHILDRENS BOOT WITH UPPERS OF PLASTIC AND TEXTILE MATERIAL WITH A JERSEY LINING. PLASTIC PREDOMINATES. THE BOOT HAS THREE VELCRO FASTENERS AND AN OUTER SOLE OF PLASTIC. THE BOOT COVERS THE ANKLE AND IT HAS AN INSOLE LENGTH OF LESS THAN 24CMS. A CHILDS BOOT WITH UPPERS OF PLASTIC AND TEXTILE WHERE THE PLASTIC PREDOMINATES, WITH OUTER SOLE OF PLASTIC. BLACK IN COLOUR WITH A WHITE SOLE. THO BOOT COVERS THE ANKLE BUT NO PART OF THE CALF. WITH AN INSOLE LENGTH OF LESS THAN 24CMS. WITH 3 VELCRO STRAPS FOR FASTENING. WITH A JERSEY INNER LINING.

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 6402 - OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 640291 - OTHER FOOTWEAR, COVERING THE ANKLE. CN CODE - 64029190 - OTHER THAN INCORPORATING A PROTECTIVE METAL TOECAP ALSO CLASSIFIED IN ACCORDANCE WITH: TARIFF CHAPTER 64 NOTES 4 (a) AND (b) REFER. HARMONISED SYSTEM EXPLANATORY NOTES - CHAPTER 64 GENERAL NOTE, A, B AND C REFERS.