Information for ruling 600010706
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2024
- Expiry date
- 21 Aug 2027
- Commodity code
- 6203431900 (opens in new tab)
- Description
- A pair of navy-blue woven trousers. The trousers are made of polyester and spandex. The trousers have a button and zip fastening. The trousers fasten left over right. The trousers have abrasive resistant reinforcement panels made of polyester and spandex. On the outside of the trousers there are belt loops around the waist, as well as a D-ring attachment. The trousers have two rear pockets secured by velcro, two side pockets, and a cargo pocket with a zip fastener. Packed in a polybag. Available in different colours and sizes.
- Keywords
-
- WOVEN
- OF POLYESTER
- OF TEXTILE MATERIAL
- LEFT OVER RIGHT FASTENING
- TROUSERS
- BLUE
- Justification
- Classification has been determined in accordance with: For the purposes of determining the commodity codes within which goods most appropriately fall, regulation 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 6203 - Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) 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 620343 – Trousers, bib and brace overalls, breeches and shorts; Of synthetic fibres 8-Digit code 62034319 – Trousers and breeches; Other than industrial and occupational Also classified in accordance with: Note 7 to Section XI Note 1 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 6203