Information for ruling 600012960
This section is Advance Tariff Ruling
- Start date
- 03 Jun 2025
- Expiry date
- 02 Jun 2028
- Commodity code
- 4015900000 (opens in new tab)
- Description
- Long johns For women Material: 90% neoprene, 10% nylon This is a cellular rubber with a knitted nylon textile material bonded to the neoprene on the inner surface Di-guard abrasion protection on back seat and knees front zipper
- Keywords
-
- FOR WOMEN
- WITH ZIP FASTENER
- KNITTED FABRICS
- NYLON
- GARMENTS
- OF NEOPRENE RUBBER
- 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 4015 - Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber GIR 6 has been used to classify the goods to subheading level 401590 – Other than gloves, mittens and mitts Also classified in accordance with: Chapter 59 note 5 HSEN to 4015