FOOTWEAR WHICH CANNOT BE IDENTIFIED AS MEN'S OR WOMEN'S FOOTWEAR. KNEE HIGH SAILING BOOTS,WITH OUTER SOLES OF RUBBER, WITH INSOLES OF A LENGTH OF 24CM OR MORE. UPPERS OF LEATHER AND TEXTILE, THE LEATHER PREDOMINATES. LINED WITH GORE-TEX, THE TOP SECTION FITS SNUGLY AROUND THE CALF TO HELP PREVENT WATER COMING IN

CLASSIFICATION IS DETERMINED BY GENERAL INTERPRETATIVE RULES 1 AND 6 THE TEXT OF CODES 6403, 6403 91, 6403 91 93 THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 6403