Information for ruling 600005936
This section is Advance Tariff Ruling
- Start date
- 15 Mar 2023
- Expiry date
- 14 Mar 2026
- Commodity code
- 6211329000 (opens in new tab)
- Description
- The men’s hoodie/sweat top comes in a red/black and white/black check design. The garment is worn as clothing on the upper body. The top half of the product is knitted with 50% of cotton and 50% polyester. The bottom half is 100% woven cotton with a print design. It comes packaged in one polybag.
- Keywords
-
- WOVEN
- OF POLYESTER
- PULLOVERS
- PRINTED
- KNITTED
- OF COTTON
- 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 6211: Tracksuits, ski suits and swimwear; other garments GIR 5B - Has been used to identify the packaging: It comes packaged in a polybag GIR 6 - Has been used to classify the goods to subheading level 621132: Other garments, men's or boys'; Of cotton 8 digit code – 62113290: Other than elsewhere specified Also classified in accordance with: Chapter 62 Chapter Note 1, 9 & Subheading Note 1 (H) HSENS to heading 6211.32