Information for ruling 600010526
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2024
- Expiry date
- 18 Jun 2027
- Commodity code
- 6110309900 (opens in new tab)
- Description
- Female fleece gilet for outdoor use. Front zip from hem to neck with leather toggle detail. Two side pockets on the front. Stitching detail across the chest. Polyester. Knitted. Packed in poly bag for use in retail & wholesale.
- Keywords
-
- WAISTCOATS
- OF POLYESTER
- KNITTED
- WOMENS GARMENT
- GILET
- 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, cardigans, waistcoats and similar articles, knitted or crocheted GIR 5(b) has been used to identify the type of packaging – poly bag. GIR 6 has been used to classify the goods to subheading level 611030 - Of man-made fibres 8 Digit Code 61103099 – Other; Women’s or girls’ Also classified in accordance with: Chapter 61 Notes 1 and 9 Harmonised System Explanatory Notes (HSENs) to 6110