Information for ruling 600008972
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2023
- Expiry date
- 31 Oct 2026
- Commodity code
- 6210400000 (opens in new tab)
- Description
- woven men's trousers full length elasticated waist side zippered pockets adjustable ankle velcro closure 100% polyester textile coated with Polytetrafluoroethylene (PTFE)
- Keywords
-
- TROUSERS
- COATED
- VELCRO STRAPS
- OF POLYESTER
- FOR MEN
- ELASTICATED
- WATERPROOF TROUSERS
- 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 6210 - Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 6 has been used to classify the goods to subheading level 621040 – Other men's or boys' garments Also classified in accordance with: Chapter 59 note 2 HSEN to 6210