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Information for ruling 600013044

This section is Advance Tariff Ruling

Start date
01 May 2025
Expiry date
30 Apr 2028
Description
A mans polyester knitted high visibility long sleeved polo shirt. The item has 3 buttons with a left over right closure. The item has a navy collar. There are 5cm high visibility reflective strips around sleeves and body. The product is Individually packed, imported in cartons of 40
Keywords
  • TEXTILE ARTICLES
  • FOR MEN
  • TEXTILES AND TEXTILE ARTICLES
  • HIGH VISIBILITY
  • KNITTED FABRICS
  • KNITTED
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 6110: Jerseys, pullovers, cardigans, waistcoats and similar articles, 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 611030: Of man made fibres; other than lightweight fine knit roll, polo or turtleneck jumpers and pullovers 8 Digit code 61103091: Men’s or boy’s Also classified in accordance with: Chapter note 9 to heading 6110 Harmonised System Explanatory Notes to heading 6110