Information for ruling 600007419
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2023
- Expiry date
- 03 Jul 2026
- Commodity code
- 6113001000 (opens in new tab)
- Description
- Shorts 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% logo on thigh area, Internal waist band with silicon grip, Waist drawcord
- Keywords
-
- SHORTS
- OF POLYESTER
- KNITTED
- CELLULAR
- UNISEX
- 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 (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