Information for ruling 600005570
This section is Advance Tariff Ruling
- Start date
- 03 Feb 2023
- Expiry date
- 02 Feb 2026
- Commodity code
- 6115969900 (opens in new tab)
- Description
- This is a pair of knitted thermal hot socks which give thermal protection in the colder weather. They have a four way stretch, have flat locked seams for comfort; and they have a silicone grip on the sole. They are a unisex design and come packaged attached to a header card. They are made from 84% polyester and 16% elastane.
- Keywords
-
- OF ELASTANE
- SOCKS
- PUT UP FOR RETAIL SALE
- POLYESTERS
- KNITTED
- UNISEX
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 6115 - Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. GIR 5b has been used to identify the type of packaging. It is packaged with a card header attached. GIR 6 has been used to classify this product by the terms of heading 611596 - of synthetic fibres. 8 Digit code 61159699 Other than knee-length stockings or womens stockings. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) Chapter 61, General Chapter Note 1 EC Regulation 1911/92 (item 6) amended by EC Reg 1179/2009