Information for ruling 600012094
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2025
- Expiry date
- 14 Jan 2028
- Commodity code
- 6210500000 (opens in new tab)
- Description
- Unisex high visibility waterproof trousers. Made from woven 100% polyester with a PU coating. The garments have an elasticated waistband and snap buttons for adjustment. Two 5cm wide reflective bands around the lower legs. Available in a variety of colours. Individually bagged and imported in boxes of 60 pieces
- Keywords
-
- TEXTILE ARTICLES
- TROUSERS
- OF POLYESTER
- TEXTILES AND TEXTILE ARTICLES
- PUT UP FOR RETAIL SALE
- WITH POLYURETHANE
- UNISEX
- WATERPROOF
- 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 6210- Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. GIR 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 621050 - Other women's or girls' garments. Also classified in accordance with: Chapter 62 Note 1 Harmonised System Explanatory Notes to heading 6210