Information for ruling 600012320
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2025
- Expiry date
- 19 Feb 2028
- Commodity code
- 6210500000 (opens in new tab)
- Description
- High visibility waterproof trousers. These are made of woven polyester. They have a waterproof PU coating. The trousers have an elasticated waistband and snap buttons on the bottoms for adjustment. They have two 5cm wide reflective bands around the lower legs. Available in a variety of colours. Individually bagged and imported in boxes of 60. This is a unisex garment.
- Keywords
-
- TROUSERS
- WOVEN
- OF POLYESTER
- HIGH VISIBILITY
- WITH POLYURETHANE
- UNISEX
- WATERPROOF TROUSERS
- 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 6210: Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 5(b) has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 621050:Other women’s or girl’s garments Also classified in accordance with: Chapter note 9 to heading 6210 Harmonised System Explanatory Notes to heading 6210