Information for ruling 600006276
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2023
- Expiry date
- 11 Apr 2026
- Commodity code
- 6113001000 (opens in new tab)
- Description
- Wetsuits made of rubberised chloroprene laminated with knitted fabric. Used for insulating the body whilst in the water. The wetsuits are made from polychloroprene rubber sheets and laminated with knitted nylon or polyester, textile visible on both sides. Sheets are cut into panels and sewn and or glued together to make the finished garment. Put up for retail sale, packaged in a recycled poly bag.
- Keywords
-
- WET SUIT
- LAMINATED TEXTILES
- POLYESTERS
- KNITTED
- FABRIC
- NYLON
- OF RUBBER
- TEXTILES AND TEXTILE ARTICLES
- PUT UP FOR RETAIL SALE
- CHLOROPRENE RUBBER LATEX
- 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)). GIR 1 has been used to classify this product by the terms of heading 6113 - Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 GIR 5b has been used to identify the type of packaging - recycled polybag. 8 Digit Code 61130010 - Of knitted or crocheted fabrics of heading 5906 Also classified in accordance with: Section XI Note 7(f) Chapter 61 Notes 1 and 8 Chapter 59 Note 5 Harmonised System Explanatory Notes (HSENs) to Heading 5906 – Exclusion Note (h) Harmonised System Explanatory Notes (HSENs) to Heading 6113 Harmonised System Explanatory Notes (HSENs) to Heading 4008 – Note (A)