Information for ruling 600011372
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 6203431900 (opens in new tab)
- Description
- Men's shorts Material: 92 % polyester, 8% spandex, reinforcement (back seat) 90 % polyester, 10% spandex multiple pockets Zippered fly with button closure Packaging: clear polybag
- Keywords
-
- SHORTS
- OF POLYESTER
- WITH POCKETS
- FOR MEN
- WOVEN
- WITH ZIP FASTENER
- 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 6203 - Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) GIR 5b has been used to identify the type of packaging – clear polybag GIR 6 has been used to classify the goods to subheading level 620343 – Trousers, bib and brace overalls, breeches and shorts; Of synthetic fibres 8 digit code 62034319 - Trousers and breeches; Other than industrial and occupational Also classified in accordance with: Chapter 62 note 1 HSEN to chapter 62