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Information for ruling 600014219

This section is Advance Tariff Ruling

Start date
09 Jan 2026
Expiry date
08 Jan 2029
Description
The product consists of a pair of long football socks designed to be worn while playing football matches. The socks are unisex, knitted and made from polyester . They are available in a range of colours, designs, and sizes, and are individually packaged in a transparent polybag.
Keywords
  • KNITTED
  • OF MAN-MADE FIBRE
  • FOR SPORT
  • OF POLYESTER
  • SOCKS
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 6115 - Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, 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: 611596 – Other than elsewhere specified; Of synthetic fibres 8-digit code: 61159699 - Other than knee-length stockings; Other than Women’s stockings Also classified in accordance with: Chapter Note 1 to Chapter 61 Harmonised System Explanatory Notes (HSEN’s) to heading 6115 (2)