Information for ruling 600012540
This section is Advance Tariff Ruling
- Start date
- 11 Apr 2025
- Expiry date
- 10 Apr 2028
- Commodity code
- 6210500000 (opens in new tab)
- Description
- A pair of unisex high visibility breathable rain trousers. These are made from polyester, they have a with breathable polyurethane outer coating. The trousers have stitched and welded seams reflective tape around lower legs. individually bagged, imported in boxes of 10
- Keywords
-
- TROUSERS
- FOR UNISEX
- OF POLYESTER
- PUT UP FOR RETAIL SALE
- HIGH VISIBILITY
- POLYURETHANES
- 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: Section note 7 to heading 6210 Harmonised System Explanatory Notes to heading 6210