Information for ruling 600012589
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2025
- Expiry date
- 14 Apr 2028
- Commodity code
- 6205300000 (opens in new tab)
- Description
- A mans short sleeved polo shirt made from woven polyester. It is available in two colour combinations, yellow/navy and orange/navy. It has 5cm wide reflective bands around the body and a three-button collar. Individually bagged and imported in boxes of 50
- Keywords
-
- TEXTILE ARTICLES
- WOVEN
- OF POLYESTER
- TEXTILES AND TEXTILE ARTICLES
- PUT UP FOR RETAIL SALE
- SHIRTS
- TOPS
- WITHOUT SLEEVES
- 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 6205: Men's or boys' shirts GIR 6 has been used to classify this product by the terms of heading 620530: Of man made fibres Also classified in accordance with: Section note 7 to heading 6205 Harmonised System Explanatory Notes to heading 6205