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Information for ruling 600008777

This section is Advance Tariff Ruling

Start date
09 Oct 2023
Expiry date
08 Oct 2026
Description
Period pants. These are made from three layers: Layer 1 polyester as wicking layer Layer 2 polyester as absorbent layer Layer 3 Polyester coated with Polyurethane as barrier The pants are re useable, they can be washed and re used up t0 50 times.
Keywords
  • TEXTILE ARTICLES
  • REUSABLE
  • OF POLYESTER
  • SANITARY WARE
  • KNITTED FABRICS
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 9619: Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material GIR 5B has been used to identify the type of packaging: Packaged into a carton 8 digit code 96190050 : Of other textile material; Napkins and napkin liners for babies and similar articles 10 digit code 9619005010 :Knitted or crocheted Also classified in accordance with: Harmonised System Explanatory Notes to heading 9619