Women's shorts
Material: Nylon 95%, elastane 5%
Construction: woven
2 front pockets, 2 rear pockets and 1 zippered side pocket
fabric has been coated with a water repellent
Keywords
OF NYLONSHORTSOF ELASTANEWITH OUTSIDE POCKETFOR WOMENWOVEN
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 620463 – Trousers, bib and brace overalls, breeches and shorts; Of synthetic fibres
8 digit code 62046318 - Trousers and breeches; Other than Industrial and occupational
10 digit code 6204631890 - Trousers and breeches; Other than Industrial and occupational
10 digit code 6204631890 – Other than hand-printed by the "batik" method
Also classified in accordance with:
note 1 to chapter 62