Information for ruling 600005801
This section is Advance Tariff Ruling
- Start date
- 14 Feb 2023
- Expiry date
- 13 Feb 2026
- Commodity code
- 6110309900 (opens in new tab)
- Description
- A knitted hoodie. Made from 95% polyester and 5% elastane, 4 way stretch breathable fabric with thermal protection, water and stain repellent. Adjustable hood with inner drawcord. Zippered internal pocket with kangaroo pouch. With integrated thumb loops on cuffs. Available in various colours and sizes.
- Keywords
-
- COVERING UPPER PART OF BODY
- FOR UNISEX
- OF ELASTANE
- OF POLYESTER
- WITHOUT OPENING
- WITH LONG SLEEVES
- WITHOUT FASTENING
- KNITTED
- WITH TIGHTENING ELEMENT
- 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 6110 - Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted GIR 6 has been used to classify the goods to subheading level 611030 – Of man-made fibres 8 digit code 61103099 – Other than lightweight fine knit roll, polo or turtleneck jumpers and pullovers; Women's or girls' Also classified in accordance with: Chapter 61 Note 1 and 9 Harmonised System Explanatory Notes 6110