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This section is Advance Tariff Ruling Information for ruling 600016296

Start date: 03 Aug 2026
Expiry date: 02 Aug 2029
Commodity code: 6110209100 (opens in new tab)
Description: Men's knitted hooded garment with long sleeves Materials: cotton 70%, polyester blend 30% Zipped front, external pockets, drawcord tightening at hood Colours: off white, navy
Keywords: WITH HOOD

KNITTED

OF COTTON

WITH ZIP FASTENER

OF POLYESTER

TOPS

WITH OUTSIDE POCKET
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 61102091 - Other than lightweight fine knit roll, polo or turtleneck jumpers and pullovers; Men's or boys'. Also classified in accordance with: Chapter notes 1 and 6 Subheading note 2 (A) HSEN to 6110