Information for ruling 600012318
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2025
- Expiry date
- 19 Feb 2028
- Commodity code
- 6110309100 (opens in new tab)
- Description
- A high visibility vest. This is designed to be worn by children. The vest is made from 100% knitted polyester. The item has a left over right closure at the front. The products are bagged individually and imported in boxes of 100.
- Keywords
-
- TEXTILE ARTICLES
- WAISTCOATS
- OF POLYESTER
- TEXTILES AND TEXTILE ARTICLES
- KNITTED FABRICS
- 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: 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 this product by the terms of heading 611030: Of man made fibres; other than lightweight fine knit roll, polo or turtleneck jumpers and pullovers 8 Digit code 61103091: Men’s or boy’s Also classified in accordance with: Chapter note 9 to heading 6110 Harmonised System Explanatory Notes to heading 6110