Information for ruling 600013427
This section is Advance Tariff Ruling
- Start date
- 12 Aug 2025
- Expiry date
- 11 Aug 2028
- Commodity code
- 6211439000 (opens in new tab)
- Description
- Sleeveless all in one trouser and top garment. Materials: Main - 100% woven nylon covering a PU Membrane on both sides, reinforcement 100% Polyester Waterproofing coating that is not visible to the naked eye Reinforced seat and knees Front zipper runs from neck to below the waist Thigh pocket and clear front pocket Adjustable shoulder and ankle with velcro
- Keywords
-
- TROUSERS
- OF POLYESTER
- WITH ZIP FASTENER
- OF WOVEN TEXTILE MATERIAL
- WITH POCKET
- ADJUSTABLE
- NYLON
- 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)). 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 elsewhere specified Also classified in accordance with: Chapter 60 Notes 1 and 9 Harmonised System Explanatory Notes (HSENs) to 6211 refers