Information for ruling 600009248
This section is Advance Tariff Ruling
- Start date
- 14 Dec 2023
- Expiry date
- 13 Dec 2026
- Commodity code
- 6113001000 (opens in new tab)
- Description
- A sleeveless wetsuit. All-in-one wet suit, made from 3mm Neoprene. The garment is made up in separate panels as a one-piece insulating 4 way stretch suit. It reaches up under the armpits and over the shoulders. covering the torso, chest, and legs down to the ankles, enveloping each leg separately, the garment is sleeveless. This garment is black with a bright blue contrast stitching. It has a front zip opening for easy access, reaching down below the waist, it has a zip tag going right to left over the zip runner to prevent it opening, indicating a garment for a female figure. Sold as a women’s thermal garment of 3mm neoprene rubber, designed to be worn during various water sports. The garment is made up of cellular rubber (neoprene) The panels are covered on both sides with knitted nylon fabric. There is an applied company logo in white on the left chest and right thigh. Made from 3 mm, 90% Neoprene rubber and 10% elastane. Available in sizes 8, 10, 12,14.16 and three colour ways.
- Keywords
-
- WATERSPORTS
- WETSUIT
- THERMAL
- ONE-PIECE
- KNITTED
- SPORTSWEAR
- OF NEOPRENE RUBBER
- WITHOUT SLEEVES
- Justification
- 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)). GIR 1 has been used to classify this product by the terms of heading 6113 - Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. 8-Digit code 61130010 - Of knitted or crocheted fabrics of heading 5906. Also classified in accordance with: Chapter 59 note 5 Chapter 61 notes 1 Chapter 61 Noted 8 & 9 Harmonised System Explanatory Note (HSEN) to 5906 Harmonised System Explanatory Note (HSEN) to 61.13 Combined Nomenclature Explanatory Notes (CNEN) European Commission Regulation 2345/2003