Information for ruling 600009245
This section is Advance Tariff Ruling
- Start date
- 07 Dec 2023
- Expiry date
- 06 Dec 2026
- Commodity code
- 6210500000 (opens in new tab)
- Description
- A woven coastal trousers for unisex. Made of Xplore(r) 2- layer waterproof and breathable fabric Xpel (r) stain repellant technology. With a front opening that is fastened with a zip and has an internal gusset for wet weather protection. Adjustable braces and a semi elasticated waist. Graphite in colour with reinforced seat and knees in black. With a company logo is on both the front and back of the garment. The trouser is made of 100% nylon and 100% polyester fleece lining, with a visible coating on the inner surface. Packaged in a plastic polybag.
- Keywords
-
- TROUSERS
- FOR UNISEX
- OF NYLON
- OF POLYESTER
- WATERPROOF TROUSERS
- WOVEN
- OF MAN-MADE TEXTILE MATERIAL
- 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 5B has been used to identify the type of packaging: plastic polybag. GIR 6 has been used to classify the goods to subheading level 621050 - Other women's or girls' garments. Also classified in accordance with: Chapter 62 Note 1 and 9 Chapter 59 Note 2 Harmonised System Explanatory Notes to heading 6210