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Information for ruling 600012526

This section is Advance Tariff Ruling

Start date
01 Apr 2025
Expiry date
31 Mar 2028
Description
A high visibility tabard made from woven polyester. It has adjustable Velcro fastenings to the sides, and two bands of 5cm wide reflective tape around the chest. The item is orange in colour, it is also available in yellow.
Keywords
  • TEXTILES AND TEXTILE ARTICLES
  • WOVEN FABRICS
  • PUT UP FOR RETAIL SALE
  • OF POLYESTER
  • HIGH VISIBILITY
  • TEXTILE ARTICLES
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6211: Tracksuits, ski suits and swimwear; other garments GIR 6 has been used to classify this product by the terms of heading 621133: Other gar-ments, men's or boys';of man made fibres 8 Digit code 62113390:Other than tracksuits with lining. Also classified in accordance with: Section note 7 to heading 6203 Harmonised System Explanatory Notes to heading 6211