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Information for ruling 600007418

This section is Advance Tariff Ruling

Start date
04 Jul 2023
Expiry date
03 Jul 2026
Description
bib, worn next to skin covering from shoulders to ankle unisex A knitted fabric of polyester and elastane, reinforced with a layer cellular neoprene and polyester Materials: fabric of polyester 79% and elastane 21%, reinforcement neoprene 90% and polyester 10% leeveless
Keywords
  • OF POLYESTER
  • KNITTED
  • CELLULAR
  • OF NEOPRENE RUBBER
  • UNISEX
  • UNDERGARMENTS
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 (GIR)s 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 HSEN to 6113 HSEN to 5906 HSEN to 4008 EC Regulation 1911/92