Information for ruling 600007421
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2023
- Expiry date
- 03 Jul 2026
- Commodity code
- 6109902000 (opens in new tab)
- Description
- womens knitted top A knitted fabric of polyester and elastane Materials: 79% Polyester and 21% Elastane Long sleeves, rounded neckline, logo on chest and sleeve, Silicon grip at Hem
- Keywords
-
- FOR WOMEN
- OF POLYESTER
- WITH LONG SLEEVES
- KNITTED
- TOPS
- OF ELASTANE
- WITH LOGO
- 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 6109 - T-shirts, singlets and other vests, knitted or crocheted GIR 6 has been used to classify the goods to subheading level 610990 – Of other textile materials 8 digit code 61099020 - Of wool or fine animal hair or man-made fibres Also classified in accordance with: Chapter 61 additional note 2 HSEN to 6109 WCO to 610990