Information for ruling 600014216
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2026
- Expiry date
- 11 Jan 2029
- Commodity code
- 6109902000 (opens in new tab)
- Description
- Football tops to wear whilst playing football matches. The t-shirts come in a variety of colours and designs. The shirts can be personalized with name and number dependent on customer’s want. They are designed to cover the upper body. The t-shirt have sleeves and are without a collar. They are unisex and they come in a variety of sizes. It is knitted. It is made from polyester. It is individually packaged in transparent polybag.
- Keywords
-
- OF POLYESTER
- KNITTED
- T-SHIRTS
- SPORTSWEAR
- UNISEX
- 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: 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 6109: T-shirts, singlets and other vests, knitted or crocheted GIR 5b Has been used to identify the type of packaging: Packaged in polybag GIR 6 Has been used to classify the goods to subheading level 610990 -: Of other textile materials 8 digit code 61099020: Of wool or fine animal hair or man-made fibres Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 6109