Information for ruling 600006663
This section is Advance Tariff Ruling
- Start date
- 01 Jun 2023
- Expiry date
- 31 May 2026
- Commodity code
- 6113001000 (opens in new tab)
- Description
- Womens longjohns An all in one garment. Reaching from the shoulders to the ankles. Round neck and without sleeves. The garment is constructed from 90% neoprene cellular rubber and covered on both faces with knitted nylon textile 10%. printed logo on thigh and chest areas 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 WOMEN
- OF NYLON
- ONE-PIECE
- KNITTED
- OF NEOPRENE RUBBER
- WITHOUT SLEEVES
- Justification
- 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 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