Information for ruling 600008968
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2023
- Expiry date
- 31 Oct 2026
- Commodity code
- 6110309100 (opens in new tab)
- Description
- knitted top for men front zip from collar to waist long sleeves polo type neck materials: polyester 85% and spandex 5%
- Keywords
-
- OF POLYESTER
- KNITTED
- TOPS
- WITH ZIP FASTENER
- OF SPANDEX
- 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 6110 - Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted GIR 6 has been used to classify the goods to subheading level 611030 – Of man-made fibres 8 digit code 61103091 - Other than lightweight fine knit roll, polo or turtleneck jumpers and pullovers; Men's or boys'