Information for ruling 600010426
This section is Advance Tariff Ruling
- Start date
- 25 Jun 2024
- Expiry date
- 24 Jun 2027
- Commodity code
- 95069990 (opens in new tab)
- Description
- A trousers designed for lower body protection. Made of man-made woven and knitted textile material. It is intended to be worn as an item of protective equipment during motorcycle sport and other adrenaline sports such as off roading to provide impact protection in the event of a crash. The pants are designed to hold armour/protectors close to the body and in the correct position in order to ensure optimal protection for the rider. Each pair contains knee and hip protectors. Protectors are made from polyurethane. Trousers available for both men and women.
- Keywords
-
- OF POLYESTER
- OF POLYURETHANE
- KNITTED FABRICS
- FOR PROTECTION
- OF WOVEN TEXTILE MATERIAL
- PROTECTIVE SPORTS EQUIPMENT
- SPORTSWEAR
- 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)