Information for ruling 600005634
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2023
- Expiry date
- 30 Jan 2026
- Commodity code
- 6115969900 (opens in new tab)
- Description
- Knitted mid-weight socks. Made predominately from synthetic fibres polyester, acrylic, nylon, merino wool, and elastane. Cushioned construction throughout. Colours: black and navy. Sizes: S – L.
- Keywords
-
- OF ELASTANE
- OF NYLON
- KNITTED
- OF SYNTHETIC FIBRE
- OF ACRYLIC
- OF POLYESTER
- SOCKS
- OF WOOL
- 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 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 6 has been used to classify the goods to subheading level 611596 - Of synthetic fibres 8 digit code 61159699 - Other than knee-length or women's stockings Also classified in accordance with: Section XI Subheading Note 2(A) Chapter 61 Note 1 Harmonised System Explanatory Notes (HSENs) to General Note (I)(A) to Section XI HSENs to heading 6115