Information for ruling 600005032
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2023
- Expiry date
- 09 Jan 2026
- Commodity code
- 6210300010 (opens in new tab)
- Description
- Jacket The product is designed for dinghy sailing and paddle sports. XPLORE 2-layer waterproof and breathable fabric. 100% woven polyester jacket with PU coating. Front zip from hood to chest. Cargo pocket below with Velcro fastener, inner zip and side entry hand pockets. Adjustable Velcro cuffs and hood with toggles. Waist adjustable toggle. Available colours: Bluejay, or black Available sizes: XS-2XL Unisex Put up for retail sale
- Keywords
-
- WOVEN
- JACKETS
- PUT UP FOR RETAIL SALE
- POLYESTERS
- POLYURETHANES
- 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