RED LEATHER ANKLE BOOTS FOR WOMEN MADE OF LEATHER UPPER WITH SUEDE AROUND THE HEEL. THE SUEDE DECORATION IS ALSO AROUND THE TOP FRONT AND DOWN THE OUTSIDE OF THE BOOT. WITH INSOLES OF A LENGTH OF LESS THAN 24CM. THE OUTER SOLE IS MADE OF RUBBER WITH AN INSIDE ZIP AND 3CM WEDGE HEEL. WITH A PADDED SOLE.

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 FOR 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 FOR OTHER FOOTWEAR, COVERING THE ANKLE. CN CODE 64039111 - COVERING THE ANKLE BUT NO PART OF THE CALF, WITH INSOLES OF A LENGTH OF LESS THAN 24CM. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 64 NOTES 4 (A) AND (B) REFERS. HARMONISED SYSTEM EXPLANATORY NOTES (HSENS) CHAPTER 64 GENERAL NOTE A (2), B, C, AND G REFERS. HSENS TO HEADING 6403 REFERS COMBINED NOMENCLATURE EXPLANATORY NOTES TO CHAPTER 64 GENERAL NOTES REFERS