Information for ruling 600011645
This section is Advance Tariff Ruling
- Start date
- 02 Jan 2025
- Expiry date
- 01 Jan 2028
- Commodity code
- 6110309100 (opens in new tab)
- Description
- knitted fleece jacket 91 % polyester, 9% spandex zippered hand and chest pockets stretch binding at cuffs, collar and hem Packaging: polybag
- Keywords
-
- OF POLYESTER
- WITH POCKETS
- KNITTED
- FLEECE JACKET
- WITH ZIP FASTENER
- OF SPANDEX
- 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 5b has been used to identify the type of packaging – polybag GIR 6 has been used to classify the goods to subheading level 611030 – Of man-made fibres 8 digit code 61103091 - Men's or boys' Also classified in accordance with: Chapter 61 note 9 HSEN to 6110