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This section is Advance Tariff Ruling Information for ruling 600016056

Start date
03 Aug 2026
Expiry date
02 Aug 2029
Description
Hoodie made from a knitted blend of Cotton 76% Elastane 2% and a COOLMAX (a polyester fibre) 22% zipped front, long sleeved, elasticated cuffs, pockets, with hood featuring a draw cord Colours: Bright Blue and Dark Navy,
Keywords
  • WITH HOOD
  • OF COTTON
  • WITH ZIP FASTENER
  • OF POLYESTER
  • KNITTED ELASTICATED FABRICS
  • TOPS
  • WITH POCKETS
  • 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 6110 - Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. GIR 6 Has been used to classify the goods to subheading level 611020 – Of cotton. 8 digit code 61102099 - Other than Lightweight fine knit roll, polo or turtleneck jumpers and pullovers; Women's or girls'. Also classified in accordance with: Chapter notes 1 and 6 Subheading note 2 (A) HSEN to 6110