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Follow the guides to determine if your product fulfils the rules of origin
Product
640192: Waterproof footwear with outer soles & uppers of rubber/plastics (excl. of 6401.10)...covering the ankle but not covering the knee
Treaty
EU GSP
Rule
Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406{This rule does not require a change of classification}