Information for ruling 600010528
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2024
- Expiry date
- 18 Jun 2027
- Commodity code
- 6110309900 (opens in new tab)
- Description
- Fleece for outdoor use. Front zip from hem to collar. Front side pockets with zips. Logo on upper sleeve. Made from recycled polyester. knitted. packed in poly bag.
- Keywords
-
- FLEECE
- KNITTED
- UNISEX
- OF POLYESTER
- 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