Information for ruling 600010704
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 Navy-blue 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 armpit level. The trousers have a buckle fastening with two adjustable velcro braces. The trousers have polyester panel reinforcement. The trousers have a invisible pocket at the front lined with polyester fleece. The trouser have a pocket secured by velcro on the right thigh. There are two zip fastenings at the back of the trousers, one on each side. The Trousers have fluorescent yellow accents. Packaged in a polybag. Available in different colours and in different sizes.
- Keywords
-
- BLUE
- WOVEN
- OF POLYESTER
- ELASTICATED WAIST
- ADJUSTABLE BRACES
- WITH POLYURETHANE
- REINFORCED
- BIB AND BRACE OVERALLS
- UNISEX
- WITH POCKET
- OF WOVEN FABRIC
- OF TEXTILE MATERIALS
- 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