Information for ruling 600012091
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2025
- Expiry date
- 14 Jan 2028
- Commodity code
- 6110309900 (opens in new tab)
- Description
- The product is a high visibility hoody. The garment is made from 100% polyester and is produced using woven materials. The product features a zip from the top to bottom of the garment and grey reflective tape (5cm thick) around the shoulders, forearms and body. Additionally, the garment is bright orange in colour, has two pockets at the front and has a hood with a draw string adjustment. The product comes packaged in boxes of 20.
- Keywords
-
- TEXTILE ARTICLES
- WOVEN
- OF POLYESTER
- PUT UP FOR RETAIL SALE
- 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 6110 - Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted GIR 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 611030 – Of man-made fibres 8 digit code 61103099 - Other than Lightweight fine knit roll, polo or turtleneck jumpers and pullovers; Women's or girls' Also classified in accordance with: Harmonised System Explanatory notes to heading 6110