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Information for ruling 600015011

This section is Advance Tariff Ruling

Start date
10 Apr 2026
Expiry date
09 Apr 2029
Description
The product consists of white tights intended for use as a fancy dress item. They have a printed red bloodstain design and cover the body from the waist downwards. The tights are made from 85% polyester and 15% spandex, with a decitex of 60. They packaged in a plastic bag. The manufacturing process includes knitting, sewing, and printing.
Keywords
  • OF POLYESTER
  • KNITTED
  • PRINTED
  • TIGHTS
  • FANCY DRESSES
  • SEWN
  • OF SPANDEX
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 Interpretive Rules (GIR)S. GIR 1 - Has been used to classifiy 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 – in plastic bag GIR 6 - Has been used to classify the goods to subheading level 611521 - other pantyhose and tights; of synthetic fibres, measuring per single yarn less than 67 decitex. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 6115 Note (1)