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Information for ruling 600015887
This section is Advance Tariff Ruling
- Start date
- 01 Jul 2026
- Expiry date
- 30 Jun 2029
- Commodity code
- 6104630000 (opens in new tab)
- Description
- A pair of women's knitted leggings Materials: Nylon 78% and elastane 22% garment has pockets including one in the waistband featuring a zipper available in two colourways Navy and Black
- Keywords
-
- KNITTED
- FOR WOMEN
- TROUSERS
- OF ELASTANE
- LEGGINGS
- 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 by the terms of heading 6104 - Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted GIR 6 has been used to classify the goods to subheading level 610463– Trousers, bib and brace overalls, breeches and shorts; of synthetic fibres Also classified in accordance with: Chapter 61 notes 1 and 9 WCO opinion to 610463