Information for ruling 600013099
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2025
- Expiry date
- 30 Jun 2028
- Commodity code
- 6211439000 (opens in new tab)
- Description
- Buoyancy aid vest Material: outer 100% woven Nylon; inner panels Gaia foam Front opening with adjustable side release buckle Padded neoprene shoulder strap
- Keywords
-
- PROVIDING BUOYANCY
- WITH SHOULDER STRAPS,GARMENTS
- OF WOVEN TEXTILE MATERIAL
- UNISEX
- NYLON
- WITH OPENING AT THE FRONT
- 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 (GIRS): GIR 1 - has been used to classify this product by the terms of Heading 6211 - Tracksuits, ski suits and swimwear; other garments GIR 6 - has been used to classify the goods to subheading level 621143 – Other garments, women’s or girls’; Of man-made fibres 8 Digit Code: 62114390 – Other than Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use); other than Tracksuits with lining Also classified in accordance with: Chapter Note 1 to Chapter 62 Chapter Note 9 to Chapter 62 Harmonised System Explanatory Notes (HSEN)s to Chapter 62