Information for ruling 600006660
This section is Advance Tariff Ruling
- Start date
- 26 May 2023
- Expiry date
- 25 May 2026
- Commodity code
- 6113001000 (opens in new tab)
- Description
- The item is Zenlite Pant, designed for unisex. Materials: Neoprene 90%, 10% Nylon Construction: The neoprene is cellular rubber that is covered on both sides with a knitted nylon fabric. It has flat-locked construction, internal waist band with silicon grip and waist draw-cord for extra security. The pant has Drainage Holes at ankles allows excess water to escape, silicon strips at ankle to inhibit water flush.
- Keywords
-
- TROUSERS
- WITH LOGO
- OF NYLON
- KNITTED FABRICS
- CELLULAR
- OF NEOPRENE RUBBER
- 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 6113 - Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 8 Digit code 61130010 - Of knitted or crocheted fabrics of heading 5906 Also classified in accordance with: - Chapter 40 Note 2a Chapter 59 Note 5 Chapter 61 Notes 1 & 8 Harmonised System Explanatory Notes (HSENs) to 5906 refers Harmonised System Explanatory Notes (HSENs) to 6113 refers