Information for ruling 600012436
This section is Advance Tariff Ruling
- Start date
- 20 Mar 2025
- Expiry date
- 19 Mar 2028
- Commodity code
- 3926200000 (opens in new tab)
- Description
- Transparent waterproof pants. They are made from 100% PVC, they are edged with elastic at the waist and leg openings to prevent leaks. The pants are hand wash only. Packaged within a bag for retail sale.
- Keywords
-
- TRANSPARENT
- OF PVC
- OF POLYVINYL CHLORIDE
- PANTS
- WITH ELASTICATED EDGE
- UNDERGARMENTS
- WATERPROOF
- UNDERPANTS
- PUT UP FOR RETAIL SALE
- UNDERWEAR
- 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 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5 (b) - Has been used to identify the type of packaging: In a bag. GIR 6 - Has been used to classify the goods to subheading level 392620: Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: General section Chapter 39 note 1 Harmonised System Explanatory Notes (HSEN) to heading 3926 (1) Harmonised System Explanatory Notes (HSEN) to heading 9619 exclusion