LADIES BLACK COURT SHOE WITH SUEDE UPPER AND A PLASTIC SOLE CUT OUTS TO VAMP, ANKLE STRAP AND SIDE OF HEEL. HEEL OF MORE THAN 3CM AND NOT COVERING THE ANKLE. THE ANKLE STRAP HAS VELCRO FASTENING.

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 640399: OTHER FOOTWEAR; OTHER THAN COVERING THE ANKLE. CN CODE 64039911: OTHER; FOOTWEAR WITH A VAMP MADE OF STRAPS OR WHICH HAS ONE OR SEVERAL PIECES CUT OUT; WITH SOLE AND HEEL COMBINED HAVING A HEIGHT OF MORE THAN 3 CM ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO 6403. GENERAL NOTE (B) (C) AND (D) REFERS CNEN NOTES TO CHAPTER 64 GENERAL NOTE REFERS