Information for ruling 600005025
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2023
- Expiry date
- 09 Jan 2026
- Commodity code
- 6210300010 (opens in new tab)
- Description
- THERMOSHIELD TOP The product is designed for dinghy sailing and paddle sports. 2 Layer Thermal laminated fabric with welded Seam technology. Stretch neoprene waistband with Velcro. Adjustable high fitting collar with drawstring and adjustable Velcro cuffs. Main woven PU face, 100% Polyester, knitted fleece backer. Available in 3 colours: Black, Bluejay, Eggshell Sizes available: JL-JXL Unisex
- Keywords
-
- PLASTICS
- WOVEN
- COATED
- OF POLYURETHANE
- PUT UP FOR RETAIL SALE
- FLEECE
- POLYESTERS
- KNITTED
- UNISEX
- TOPS
- SPORTSWEAR
- 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)). GIR 1 has been used to classify this product by the terms of heading 6210 - Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 6 has been used to classify the goods to subheading level 621030 - Other garments, of the type described in heading 6202 10 Digit Code 6210300010 - Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles Also classified in accordance with: Chapter 62 Notes 1 and 9 Harmonised System Explanatory Notes (HSENs) to 6210 refers