Information for ruling 600014217
This section is Advance Tariff Ruling
- Start date
- 13 Jan 2026
- Expiry date
- 12 Jan 2029
- Commodity code
- 6104630000 (opens in new tab)
- Description
- Football shorts intended to be worn during football matches, available in a range of colours and designs in accordance with customer requirements. The garments are unisex, available in a variety of sizes, knitted, manufactured from polyester, and feature a drawstring waistband. Each item is individually packaged in a transparent polybag.
- Keywords
-
- FOR SPORT
- OF POLYESTER
- ELASTICATED WAIST
- KNITTED
- SHORTS
- FOR 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 6104: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), 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 610463 –: Trousers, bib and brace overalls, breeches and shorts; Of synthetic fibres Also classified in accordance with: Chapter 61 notes 1 and 9 Harmonised System Explanatory Notes (HSEN’s) to heading 6104