Information for ruling 600010505
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2024
- Expiry date
- 31 Jul 2027
- Commodity code
- 6206400000 (opens in new tab)
- Description
- A ladies woven top made from 100% viscose. It is designed to cover the upper part of the body from the shoulders to the waist, it is tightly fitted. The top has short capped sleeves, also has a smocking band on the upper back part of the garment and ruching on the upper front part. It has a blue and white vertical striped pattern, scooped back and sweetheart neckline to the front, there are no buttons or fastenings. It is available in sizes from uk women’s size 6. It is put up for retail sale.
- Keywords
-
- WOVEN
- VISCOSE
- UPPER PART, GARMENTS
- TOPS
- WOMENS GARMENT
- OF WOVEN FABRIC
- BLOUSES
- PUT UP FOR RETAIL SALE
- 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 6206: Women's or girls' blouses, shirts and shirt-blouses. GIR 6 - Has been used to classify the goods to subheading level 620640: Of man-made fibres. Also classified in accordance with: General section chapter 62 note 1 Harmonised System Explanatory Notes (HSEN) heading 6206