Information for ruling 600005589
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2023
- Expiry date
- 30 Jan 2026
- Commodity code
- 6211439000 (opens in new tab)
- Description
- High visibility waistcoat. Made from 100% woven polyester. With front pockets and a complete plastic zip fastening. For unisex. With 5cm reflective bands on the front of the body, and one on the back, one band over each shoulder. Available in various colours. Imported in boxes of 100.
- Keywords
-
- WOVEN
- OF POLYESTER
- WITH OPENING
- WITH ZIP FASTENER
- REFLECTING
- WITH POCKET
- WITHOUT SLEEVES
- FOR UNISEX
- WAISTCOATS
- 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 (GIR)s: GIR 1 has been used to classify the product by the terms of heading 6211- Tracksuit, ski suits and swimwear; other garments GIR 5B has been used to identify the type of packaging: box GIR 6 has been used to classify the goods to subheading level 621143 - Other garments, women's or girls'; Of man-made fibres 8 digit code 62114390 - Other than aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use) or tracksuits with lining Also classified in accordance with: Chapter 62 Note 1 and 9 Harmonised System Explanatory Notes to heading 6211