Information for ruling 600012092
This section is Advance Tariff Ruling
- Start date
- 13 Jan 2025
- Expiry date
- 12 Jan 2028
- Commodity code
- 6211339000 (opens in new tab)
- Description
- A high visibility waistcoat, 100% polyester woven waistcoat with Left Over right Velcro fastenings with two 5cm width reflective tapes around the body and one on each shoulder. Available in various colours. Imported in boxes of 100.
- 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)). Classification has been determined in accordance with the following: GIR 1 has been used to classify this product by the terms of heading 6211 - Tracksuits, ski suits and swimwear; other garments GIR 6 has been used to classify the goods to subheading level 621133 - Other garments, men's or boys'; Of man-made fibres 8 Digit Code 62113390 – Other than elsewhere specified Also classified in accordance with Harmonised System Explanatory Notes to heading 6211