皇冠体育app

New regulation

A was published on 27 March 2024 and entered into force 20 days after this date.

L Series

Reg. 2024/965

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

6404 19 90

Description of the goods

Footwear having an upper made of napped crocheted textile fabric (100% wool) with a textile lining. 皇冠体育app footwear has a plastic sole. 皇冠体育app part of the sole making contact with the ground has a smooth, even surface. Ten straight cuts, parallel to each other, reaching from side to side are cut into the sole covering the heel part as well as the front of the sole. 皇冠体育app sole is lower in the front than in the heel part. 皇冠体育app footwear has laces as the fastening device. 皇冠体育app eyelet stays of metal are pressed directly into the crocheted textile fabric.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a) and (b) to Chapter 64 of the Combined Nomenclature and by the wording of CN codes 6404, 6404 19 and 6404 19 90.

Classification under CN code 6404 11 00 as tennis shoes, basketball shoes, gym shoes, training shoes and the like is excluded, because the footwear is neither designed for any of these sporting activities nor is it designed for a sporting activity similar to tennis, basketball, gym or training. Such sporting activities require running, jumping movements, quick turns and abrupt stops.

皇冠体育apprefore, the sole of footwear designed for these activities must have features to absorb shocks resulting from the impact of those movements or be otherwise adapted to a specific sporting activity. Such features could be, for example, air or gas pads, especially in the heel part of the footwear to absorb shocks.

However, the sole of the footwear does not have any such features. 皇冠体育app cuts parallel to each other give the sole a flexibility ideal for walking. 皇冠体育app fact that the sole is lower in the front than in the heel part also supports the walking movement. However, without additional features the sole is not suitable for running or jumping.

Moreover, the material of the upper is rather elastic due to it being crocheted wool and will yield to heavy lateral forces when turning abruptly. Furthermore, as the eyelet stays are not reinforced in any way but pressed directly into the elastic crocheted material, the fastening device is not suitable for abrupt movements. 皇冠体育app crocheted wool will yield to the forces it is exposed. 皇冠体育apprefore, the upper is not designed in a way to grant stability to the foot and balance when running, jumping, turning quickly or stopping abruptly.

Consequently, the article is designed as casual leisure footwear for walking.

(See also paragraphs three to seven of the Explanatory notes to the Combined Nomenclature to subheading 6404 11 00).

皇冠体育app article is therefore to be classified under CN code 6404 19 90 as other footwear with outer soles of plastics and uppers of textile materials.

Contact details

Email: [email protected]

This Tariff notice is published for information purposes only.