Information for ruling 600008988
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2023
- Expiry date
- 31 Oct 2026
- Commodity code
- 6103420000 (opens in new tab)
- Description
- knitted sports shorts Materials: cotton 60% and polyester 40% Men's or boys'
- Keywords
-
- SHORTS
- KNITTED
- SPORTSWEAR
- OF COTTON
- OF POLYESTER
- FOR MEN
- 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 6103 - Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted GIR 6 has been used to classify the goods to subheading level 610342– Trousers, bib and brace overalls, breeches and shorts; of cotton Also classified in accordance with: Chapter 61 note 1 Chapter 61 subheading note 2