Information for ruling 600014875
This section is Advance Tariff Ruling
- Start date
- 14 May 2026
- Expiry date
- 13 May 2029
- Commodity code
- 6113001000 (opens in new tab)
- Description
- Wetsuit Made up of neoprene rubber covered on both sides with a knitted textile Materials: neoprene 65-70% and textile 30-35% Covers torso, arms and legs
- Keywords
-
- KNITTED
- OF NEOPRENE RUBBER
- OF CELLULAR RUBBER
- WETSUIT
- FOR PROTECTION AGAINST COLD
- GARMENTS
- 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 8 digit code 61130010 - Of knitted or crocheted fabrics of heading 5906 Also classified in accordance with: Chapter 40 note 2a Chapter 59 note 5 Chapter 61 note 8 HSEN to 4008 HSEN to 5906 HSEN to 6113 Upper tribunal 2025/000032