Information for ruling 600010529
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2024
- Expiry date
- 18 Jun 2027
- Commodity code
- 6110309900 (opens in new tab)
- Description
- Heavyweight Fleece Knitted, Polyester. Hood with thick cord tightening. Zip from hem to collar and pocket zips at the front. Inside front lined and inside back tufted. Piping detail around bottom hem and bottom of the sleeves Logo on the front Packed in a poly bag.
- Keywords
-
- OF POLYESTER
- WITH ZIP FASTENER
- FLEECE
- KNITTED
- UNISEX
- 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 6102 Harmonised System Explanatory Notes (HSENs) to 6101 Harmonised System Explanatory Notes (HSENs) to 6110