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Information for ruling 600012527

This section is Advance Tariff Ruling

Start date
01 Apr 2025
Expiry date
31 Mar 2028
Description
A pair of men's high visibility cargo style work trousers. These are made of a woven polycotton fabric treated with a durable water repellent finish. There are two 5cm width 3M reflective tapes on the bottom of each legs. The trousers have a partly elasticated waistband with 5 belt loops and a matching colour zip fly with button. The trousers have two cargo pockets with extra reflective tape and border trimming to enhance the visibility. The item has knee pad pockets with concealed access and rear pockets with button fastenings
Keywords
  • PUT UP FOR RETAIL SALE
  • FOR MEN
  • HIGH VISIBILITY
  • FOR INDUSTRIAL USE
  • TROUSERS
  • 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 6203: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace over-alls, breeches and shorts (other than swimwear) GIR 6 has been used to classify this product by the terms of heading 620343: Trousers, bib and brace overalls, breeches and shorts; of synthetic fibres 8 Digit code 62034311: Trousers and breeches; industrial and occupational Also classified in accordance with: Section note 7 to heading 6203 Harmonised System Explanatory Notes to heading 6203