GIRLS SHOE WITH INSOLES OF A LENGTH OF LESS THAN 24CM. THE UPPERS ARE MADE FROM LEATHER, WHICH HAS BEEN COATED WITH POLYURETHANE. THE CONSTITUENT MATERIAL OF THE UPPER, WHICH IS VISIBLE TO THE NAKED EYE IS THE POLYURETHANE. THE OUTER SOLES ARE MADE OF RUBBER. THE SHOE IS BLACK AND IT HAS A VELCRO STRAP FASTENING. THE FRONT OF THE SHOE HAS BLACK FLOWERS AND A BLACK BUTTERFLY DECORATION. THERE IS ALSO A SILVER HEART DECORATION, AT THE BACK OF THE SHOE.THE UNDERSIDE ANKLE AREA OF THE SHOE, IS MADE OF A CUSIONED TEXTILE MATERIAL. THE SHOE DOES NOT COVER THE ANKLE.

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 640299: OTHER FOOTWEAR, OTHER THAN COVERING THE ANKLE, WITH UPPERS OF PLASTICS. CN CODE 64029991: OTHER, WITH INSOLES OF A LENGTH OF LESS THAN 24CM ALSO CLASSIFIED IN ACCORANCE WITH: GENERAL NOTE (A) (B) (C) & (E) TO CHAPTER 64 NOTE 3 TO CHAPTER 64 HARMONISED SYSTEM EXPLANATORY NOTE TO HEADING 6402