Information for ruling 600010703
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2024
- Expiry date
- 21 Aug 2027
- Commodity code
- 6210500000 (opens in new tab)
- Description
- A pair of woven black unisex trousers. The trousers have an elasticated waist, a nylon outer surface and a visible white PU membrane showing on the inside of the trousers near the bottom of each leg, that is visible via a small piece of mesh covering. The trousers continue up to mid chest level, with a ¾ length two-way zip, behind the zip is an internal gusset. On the front of the upper part of the body there is a pocket on either side of the zip. There is a polyester stretch panel at the back upper part of the body, that is connected to the front part by a pair of adjustable Velcro braces. The trousers have polyester panel reinforcement. The trousers have a pocket secured by velcro on the right thigh. The Trousers have fluorescent yellow accents. Packaged in a polybag. Available in different colours and in different sizes.
- Keywords
-
- WOVEN
- OF POLYESTER
- OF TEXTILE MATERIAL
- OF POLYURETHANE
- ELASTICATED WAIST
- BLACK
- OF WOVEN FABRIC
- REINFORCED
- BIB AND BRACE OVERALLS
- UNISEX
- WITH POCKET
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 6210 - Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 5 (B) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 621050 – Other women’s or girls garments Also classified in accordance with: Note 7 to Section XI Note 1 to Chapter 62 Note 6 to Chapter 62 Note 9 to Chapter 62 Harmonised System Explanatory Notes (HSEN)s to Chapter 62 Harmonised System Explanatory Notes (HSEN)s to Heading 6210