Information for ruling 600012525
This section is Advance Tariff Ruling
- Start date
- 31 Mar 2025
- Expiry date
- 30 Mar 2028
- Commodity code
- 6210500000 (opens in new tab)
- Description
- A high visibility waistcoat. This is made from woven polyester. The product has a quilted lining and a waterproof outer coating. It has a zip front and bands of grey reflective tape around the body. The items are individually bagged and imported in boxes of 20.
- Keywords
-
- WOVEN
- PUT UP FOR RETAIL SALE
- WITHOUT SLEEVES
- UNISEX
- WAISTCOATS
- OF POLYESTER
- HIGH VISIBILITY
- 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) GIR1 - Has been used to classify this product to the terms of heading 6210 - garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. GIR 5b - has been used to identify the type of packaging GIR6 - Has been used to classify the goods to subheading level 621050 - other womens or girls garments. Also classified in accordance with: Section note 7 to heading 6210 Harmonised System Explanatory notes to heading 6210