Information for ruling 600012527
This section is Advance Tariff Ruling
- Start date
- 01 Apr 2025
- Expiry date
- 31 Mar 2028
- Commodity code
- 6203431100 (opens in new tab)
- 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
-
- FOR INDUSTRIAL USE
- TROUSERS
- TEXTILE ARTICLES
- PUT UP FOR RETAIL SALE
- HIGH VISIBILITY
- FOR MEN
- 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