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Information for ruling 600012954

This section is Advance Tariff Ruling

Start date
02 Jul 2025
Expiry date
01 Jul 2028
Description
Bib and brace type overalls Made from a laminated textile of outer layers of woven nylon encompassing an inner polyethylene membrane Materials: Main 100% nylon reinforcement: 100% polyester cargo pockets with secure Velcro closure Chest hand warmer pockets Security pocket with zip
Keywords
  • OF NYLON
  • OF POLYESTER
  • WITH ZIP FASTENER
  • WITH POCKETS
  • BIB AND BRACE OVERALLS
  • OF WOVEN TEXTILE MATERIAL
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 6204 - Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) GIR 6 has been used to classify the goods to subheading level 620463 – Trousers, bib and brace overalls, breeches and shorts; Of synthetic fibres 8 digit code 62046339 - Bib and brace overalls; Other than industrial and occupational 10 digit code 6204633990 – Other than hand-printed by the "batik" method Also classified in accordance with: Chapter 62 note 9