Information for ruling 600009872
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2024
- Expiry date
- 19 Feb 2027
- Commodity code
- 6110309900 (opens in new tab)
- Description
- Ladies top A ladies zipped top, primarily used for indoor loungewear. Made from a knitted,100% polyester textured Borg fabric, the garment is not lined with any other fabric. The top has a full-length central zip enclosure to the front. Two pockets top stitched to each of the front panels with a contrast binding on the opening edge. It has a ribbed fabric mandarin collar. The sleeves have a contrast tape stitched centrally to the length of the sleeve, and self-fabric bound cuffs. The garment is supplied in one colour, beige, and is available in small medium large and extra-large sizes. Displayed on a cloths hanger for retail sale.
- Keywords
-
- OF POLYESTER
- WITH ZIP FASTENER
- FOR WOMEN
- FOR UNISEX
- UPPER PART, GARMENTS
- KNITTED FABRICS
- 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 6110 - jerseys, pullovers, and similar articles, knitted or crocheted. GIR 6 Has been used to classify the goods to subheading level 611030 - of man-made fibres. 8-Digit code 61103099 – Woman or girls. also classified in accordance with: HSEN 6110 Heading 6110 Chapter note 1 & 9 Harmonised System Explanatory Notes (HSEN) to heading: 61.10 Combined Nomenclature Explanatory Note CNEN to heading: 6110 refers. Schenker Ruling