Information for ruling 600010227
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2024
- Expiry date
- 16 Apr 2027
- Commodity code
- 6115990000 (opens in new tab)
- Description
- Heated socks made from 75% polyester and 25% cotton, ideal for outdoor activities for keeping feet warm. The socks use a Lithium battery powered with a rechargeable battery and washable. They have 3 heat settings for comfort and warmth, and a long lasting battery life for extra warmth.
- Keywords
-
- RECHARGEABLE, BATTERIES
- OF COTTON
- OF POLYESTER
- SOCKS
- WASHABLE
- LITHIUM BATTERIES
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6115 - Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. GIR 6 has been used to classify the goods to subheading level 611599 - Of other textile materials. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6115.