Information for ruling 600012090
This section is Advance Tariff Ruling
- Start date
- 14 Jan 2025
- Expiry date
- 13 Jan 2028
- Commodity code
- 6109902000 (opens in new tab)
- Description
- A knitted unisex polyester T-shirt .The item has short sleeves with reflective tape on the body and over the shoulders. Available in orange and yellow and various sizes.
- Keywords
-
- TEXTILE ARTICLES
- TEXTILES AND TEXTILE ARTICLES
- PUT UP FOR RETAIL SALE
- KNITTED FABRICS
- T-SHIRTS
- UNISEX
- 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 6109 - T-shirts, singlets and other vests, knitted or crocheted GIR 6 has been used to classify the goods to subheading level 610990 – Other than of cotton; Of other textile materials 8 digit code 61099020 - Of wool or fine animal hair or man-made fibres Also classified in accordance with: Harmonised System Explanatory Notes to heading 6109