Information for ruling 600013271
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2025
- Expiry date
- 30 Jun 2028
- Commodity code
- 6204631890 (opens in new tab)
- Description
- Trousers Material: 100% polyester Colour: black Side pockets, elasticated waistband with drawcord adjustment, adjustable ankle closures, waterproof
- Keywords
-
- TROUSERS
- OF POLYESTER
- ELASTICATED WAIST
- WATERPROOF
- UNISEX
- WITH POCKET
- 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 sub-heading 620463 - Trousers, bib and brace overalls, breeches and shorts; Of synthetic fibres 8 digit code 62046318 - Trousers and breeches; Other than industrial and occupational 10 digit code 6204631890 - other than hand-printed by the "batik" method Also classified in accordance with :- Harmonised System Explanatory Notes (HSENs) to heading 6204