Information for ruling 600011652
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2025
- Expiry date
- 22 Jan 2028
- Commodity code
- 6203433900 (opens in new tab)
- Description
- Bib and braces type garment Materials: Main - 100% nylon with PU membrane reinforcement - 100% polyester stretch panel - 100% polyester stretch back panel and adjustable shoulders multiple pockets with reinforced side tool pockets front fly with zip adjustable ankle closures Shield PFAS water repellant finish Packaged: polybag
- Keywords
-
- MENS GARMENT
- WOVEN
- OF POLYESTER
- OF POLYURETHANE
- WITH POCKET
- NYLON
- WATERPROOF
- REINFORCED
- BIB AND BRACE OVERALLS
- 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 6203 - Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) GIR 5b has been used to identify the type of packaging – polybag 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 62034339 – Bib and brace overalls; Other than industrial and occupational Also classified in accordance with: Chapter 59 note 2