Information for ruling 600012591
This section is Advance Tariff Ruling
- Start date
- 02 Apr 2025
- Expiry date
- 01 Apr 2028
- Commodity code
- 6110309900 (opens in new tab)
- Description
- A unisex visibility waistcoat made from lightweight mesh knitted polyester. 5cm wide reflective tape around the body and over the shoulders. The garment has a plastic zip front, a mobile phone pocket and ID badge holder, plus two waist pockets. Individually bagged and imported in boxes of 100.
- Keywords
-
- TEXTILES AND TEXTILE ARTICLES
- PUT UP FOR RETAIL SALE
- UNISEX
- WAISTCOATS
- OF POLYESTER
- 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)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 6110 - Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted GIR 5 b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 611030 – Of man-made fibres 8 digit code 61103099 - Other than Lightweight fine knit roll, polo or turtleneck jumpers and pullovers; Women's or girls' Also classified in accordance with: Section notes 7 & 9 to heading 6110 Harmonised System Explanatory Notes to 6110