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This section is Advance Tariff Ruling Information for ruling 600016201

Start date
28 Oct 2026
Expiry date
27 Oct 2029
Description
Bodybuilding posing trunks Made from knitted nylon and spandex. Not suitable for swimming or sunbathing. Available sizes: Small, Medium, Large and Extra Large. Available in various colours.
Keywords
  • FOR POSING
  • OF NYLON
  • FOR MEN
  • OTHER GARMENTS
  • OF SPANDEX
  • TRUNKS
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 6107 - Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted GIR 6 - Has been used to classify the goods to subheading level 610712 Underpants and briefs; Of man-made fibres. Also classified in accordance with: Chapter 61 Note:1 Chapter 61 Subheading Note:2(A) Harmonized System Explanatory Notes (HSEN’s) to: 61.07