Information for ruling 600008969
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2023
- Expiry date
- 31 Oct 2026
- Commodity code
- 6104630000 (opens in new tab)
- Description
- knitted leggings Materials: polyester 95% and spandex 5% unisex
- Keywords
-
- TROUSERS
- OF POLYESTER
- OF SPANDEX
- KNITTED
- LEGGINGS
- UNISEX
- 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 6104 - Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted GIR 5b has been used to identify the type of packaging – GIR 6 has been used to classify the goods to subheading level 610463– Trousers, bib and brace overalls, breeches and shorts; of synthetic fibres Also classified in accordance with: Chapter 61 notes 1 and 9 WCO opinion to 610463