Information for ruling 600013043
This section is Advance Tariff Ruling
- Start date
- 29 Apr 2025
- Expiry date
- 28 Apr 2028
- Commodity code
- 6105201000 (opens in new tab)
- Description
- A high visibility polo shirt designed for men. Made from a 100% polyester knitted fabric. Designed to cover the upper part of the body from the shoulders to the hips. Partial front opening with left over right button fastening with 3 buttons. The shirt is short sleeved and has 5cm width reflective strips around the body and over each shoulder. The main colour of the shirt is orange and the collar and cuffs are in a contrasting navy colour. The shirts are individually packed in cartons of 50.
- Keywords
-
- TEXTILE ARTICLES
- TEXTILES AND TEXTILE ARTICLES
- PUT UP FOR RETAIL SALE
- KNITTED FABRICS
- OF POLYESTER
- FOR MEN
- 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 6105: Men's or boys' shirts, knitted or crocheted GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 610520: Of man-made fibres 8 Digit code 61052010: Of synthetic fibres Also classified in accordance with: Section note 7 to heading 6105 Harmonised System Explanatory Notes to heading 6105