FOOTWEAR, DECK SHOES, WHICH CANNOT BE IDENTIFIED AS MEN'S OR WOMEN'S FOOTWEAR, WITH INSOLES OF 24CM OR MORE, WITH OUTER SOLES OF RUBBER AND UPPERS OF WATERPROOF LEATHER, LINED WITH GORE-TEX, WITH LACE FASTENING, WITH A MULTI-LAYER MOULDED SOLE, WITH A LIGHTWEIGHT EVA (ETHYL VINYL ACETATE) MIDSOLE FOR COMFORT AND SHOCK ABSORBENCY, OF LOW DENSITY POLYMERS (0.2G/CM3), HAVING A CIF PRICE PER PAIR OF NOT LESS THAN EURO 7.5, FOOTWEAR INVOLVING SPECIAL TECHNOLOGY, FOR SPORTING ACTIVITY - SAILING.

CLASSIFICATION IS DETERMINED BY GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; BY LEGAL NOTE 4 AND ADD. NOTE 1 TO CH. 64; BY THE TEXT OF CODES 6403 AND 6403 99 93 11 AND BY THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 6403 AND BY THE CNENS TO 6402.