Information for ruling 600010990
This section is Advance Tariff Ruling
- Start date
- 25 Jul 2024
- Expiry date
- 24 Jul 2027
- Commodity code
- 6110309900 (opens in new tab)
- Description
- A knitted ladies gilet to be worn for added warmth. It has a full length zip with two pockets. The front has a faux fur made from 100% acrylic, the back is made from 100% polyester with a quilted inner lining. The gilet comes in sizes 8 - 18, and 2 colours, brown and black. The product is packed in a paper bag for retail sale. The weight of the item is 0.500kg.
- Keywords
-
- OF POLYESTER
- WITH ZIP FASTENER
- WITH POCKET
- PUT UP FOR RETAIL SALE
- WITHOUT SLEEVES
- GILET
- 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 (GIRs): 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 5(b) has been used to identify the type of packaging. The product is packed in a paper bag. GIR 6 has been used to classify the goods to subheading level 611030 - Of man-made fibres. 8 Digit Commodity Code - 61103099 - Other than, women's or girls'. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 6110.