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Information for ruling 600006665

This section is Advance Tariff Ruling

Start date
26 May 2023
Expiry date
25 May 2026
Description
The item is Zentherm Top, designed for unisex Materials: Neoprene 90% and 10% Nylon. Construction: The neoprene is cellular rubber that is covered on both sides with a knitted nylon fabric The item has glued and blind-stitched construction, glide-skin Lined Collar for comfort, internal silicon grip at wrist and hem, with long sleeves, logo on sleeve and chest area.
Keywords
  • WITH LOGO
  • OF NYLON
  • KNITTED
  • CELLULAR
  • TOPS
  • OF NEOPRENE RUBBER
  • WITH 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 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