Information for ruling 600006301
This section is Advance Tariff Ruling
- Start date
- 05 Jun 2023
- Expiry date
- 04 Jun 2026
- Commodity code
- 6110309900 (opens in new tab)
- Description
- High visibility waistcoat Made from 100% polyester knitted mesh Hook and loop front fastening 5cm wide reflective tape around body and over shoulders Packed in individual bags, boxed in cartons of 100.
- Keywords
-
- WITH REFLECTIVE STRIP
- WAISTCOATS
- WITH HOOK AND LOOP FASTENER
- KNITTED
- WITHOUT SLEEVES
- 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 5b has been used to identify the type of packaging – Packed in individual bags, boxed in cartons of 100 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 9 HSEN to 6110