Information for ruling 600005033
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 (Smock) The product is designed for dinghy sailing and paddle sports. XPLORE 2-layer waterproof and breathable fabric. 100% woven polyester jacket with PU coating. Fully taped seams. Neck with side zip. Adjustable Neoprene Velcro cuffs. Neoprene adjustable waistband. Available colours: Black, Light Grey or Marine Blue 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