Information for ruling 600009740
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2024
- Expiry date
- 03 Mar 2027
- Commodity code
- 6204530090 (opens in new tab)
- Description
- Women's skort Material: Nylon 95%, elastane 5% inner. polyester 80% and elastane 20% inner Construction: woven concealed side pocket fabric has been coated with a water repellent
- Keywords
-
- FOR WOMEN
- WOVEN
- OF ELASTANE
- OF NYLON
- OF POLYESTER
- SKIRTS
- WITH POCKET
- 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 6204 - Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) GIR 6 has been used to classify the goods to subheading level 620453 – Skirts and divided skirts; Of synthetic fibres 10 digit code 6204530090 – Other than hand-printed by the "batik" method Also classified in accordance with: note 1 to chapter 62