Information for ruling 600012581
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 reversible bodywarmer made from 100% polyester. The garment is reversible and has a fleece lining and a waterproof polyurethane outer coating. Full length zip front, with two waist pockets. 5cm reflective tape around shoulders and body. Individually bagged and imported in boxes of 20
- Keywords
-
- WATERPROOF
- WITH POLYURETHANE
- HIGH VISIBILITY
- WAISTCOATS
- UNISEX
- PUT UP FOR RETAIL SALE
- 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