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Information for ruling 600014551

This section is Advance Tariff Ruling

Start date
03 Feb 2026
Expiry date
02 Feb 2029
Description
Top with long sleeves, adjustable high fitting collar, polyurethane cuffs and neoprene waistband 2-layer laminated fabric Materials: main- Polyurethane outer surface - 100% polyester fleece backing
Keywords
  • OF POLYESTER
  • OF POLYURETHANE
  • GARMENTS
  • WITH LONG SLEEVES
  • FLEECE
  • TOPS
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 6113 - Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 GIR 5b has been used to identify the type of packaging – clear plastic bag 8 digit code 61130090 - Other than of knitted or crocheted fabrics of heading 5906 Also classified in accordance with: chapter 63 note 8 chapter 59 note 3