Information for ruling 600006662
This section is Advance Tariff Ruling
- Start date
- 26 May 2023
- Expiry date
- 25 May 2026
- Commodity code
- 6113001000 (opens in new tab)
- Description
- An all in one garment, reaching from the shoulders to the ankles. It has round neck and without sleeves. The garment is constructed from 90% neoprene cellular rubber and covered on both faces with knitted nylon textile 10%. It has printed logo on thigh and chest areas. It has Di-Guard abrasion protection on back seat and knees; Drainage Holes at ankles allows excess water to escape silicon strips at ankle to inhibit water flush.
- Keywords
-
- FOR UNISEX
- WITH LOGO
- OF NYLON
- KNITTED
- CELLULAR
- OF NEOPRENE RUBBER
- 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 (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 59 Note 5 Chapter 61 Note 1 and 8 Harmonised System Explanatory Notes to heading 5906 HSENs to heading 6113