Information for ruling 600014926
This section is Advance Tariff Ruling
- Start date
- 26 Mar 2026
- Expiry date
- 25 Mar 2029
- Commodity code
- 6115990000 (opens in new tab)
- Description
- A pair of knitted socks. They are constructed from 78% bamboo (viscose), 20% polyester and 2% elastane. The sample provided is black in colour with white and grey wording on the side saying ‘Thursday only good vibes it's nearly the weekend’. At the top of the socks is a cardboard sleeve with a hang tag, packaged for retail sale.
- Keywords
-
- OF POLYESTER
- KNITTED
- OF VISCOSE
- SOCKS
- OF BAMBOO
- KNITTED FABRICS
- PUT UP FOR RETAIL SALE
- OF ELASTANE
- 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 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 5 (b) - Has been used to identify the type of packaging: Cardboard sleeve with hang tag. GIR 6 - Has been used to classify the goods to subheading level 611599: Other than elsewhere specified; of other textile materials. Also classified in accordance with: General section Chapter 61 note 1 Harmonised System Explanatory Notes (HSEN) to heading 6115 note (2)