Information for ruling 600014965
This section is Advance Tariff Ruling
- Start date
- 27 Feb 2026
- Expiry date
- 26 Feb 2029
- Commodity code
- 9619005010 (opens in new tab)
- Description
- Period pants made from knitted nylon. The product has three additional layers in the crotch area: - Wicking layer - 100% polyester - Absorption Layer - 87% polyester / 13% nylon towelling fabric - Waterproof layer - 100% polyester Can be used during menstruation as an alternative to sanitary towel. Packaged in a 2 pack, with a labelled card header.
- Keywords
-
- UNDERWEAR
- OF POLYESTER
- WITH ABSORBENT LAYER
- PERIOD
- OF NYLON
- 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 to Heading 9619 - Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material GIR 5B has been used to determine the packaging - Two pack, attached with card header label. 8 Digit Code - 96190050 - Of Other textile materials; Napkins and napkin liners and similar articles 10 Digit Code - 9619005010 - Knitted or crocheted Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to Heading 9619