Information for ruling 600006397
This section is Advance Tariff Ruling
- Start date
- 15 May 2023
- Expiry date
- 14 May 2026
- Commodity code
- 6115969900 (opens in new tab)
- Description
- Product is a pair of knitted ankle length slipper socks with PVC grips on the bottom. The outer part of the sock is made of 40% polyamide, 59% polyester and 1% elastane. The lining is made of 100% polyester. The sole is not sewn on as the sock is one piece. They are machine made and come as a single pair.
- Keywords
-
- OF ELASTANE
- OF POLYAMIDE
- SLIPPERS
- OF SILICONE
- FOR INDOOR USE
- FOOTWEAR/PARTS OF FOOTWEAR
- KNITTED
- WITH DOTS
- OF POLYESTER
- SOCKS
- 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 of 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 5b - has been used to identify the type of packaging as sold as a single pair. GIR 6 - has been used to classify the goods to subheading level 611596 Other than elsewhere specified; of synthetic fibres 8 Digit Code 61159699 Other than knee-length stockings; Other than women's stockings Also classified in accordance with: Chapter note 1b to chapter 64 Chapter note 1 to chapter 61 The Harmonized System Explanatory Notes (HSENs) to heading 6115 including note (2) and (6)