Information for ruling 600010425
This section is Advance Tariff Ruling
- Start date
- 07 May 2024
- Expiry date
- 06 May 2027
- Commodity code
- 9506999000 (opens in new tab)
- Description
- An article of clothing for upper body protection for unisex. Made of man-made textiles. With long sleeves and a full front opening fastened by a zip. With a zipped pocket on the chest and 2 interior pockets on the inside waist. Branding on the chest, front hem and back of the top. Designed for motorcycle riders to provide impact protection in the event of a crash. It is also intended to be worn as an item of protective equipment during motorcycle sport, or various sports to provide impact protection in the event of a crash. It is also designed to be worn as part of a protective layering system. The garment contains a back protector, elbow protectors and shoulder protectors with an option to add a chest protector. Protectors are made from polyurethane. Packaged in a plastic bag.
- Keywords
-
- FOR SPORT
- OF POLYESTER
- OF POLYURETHANE
- WITH LONG SLEEVES
- PROTECTIVE SPORTS EQUIPMENT
- FOR PROTECTION
- WITH ZIP FASTENER
- TEXTILES AND TEXTILE ARTICLES
- 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 9506 - Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools GIR 5B has been used to identify the type of packaging: plastic bag GIR 6 has been used to classify the goods to subheading level 950699 – Other than articles and equipment for general physical exercise, gymnastics or athletics 8 Digit Code 95069990 – Other than cricket and polo equipment, other than balls Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 9506 (B) (13)