Information for ruling 600005627
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2023
- Expiry date
- 30 Jan 2026
- Commodity code
- 6202401091 (opens in new tab)
- Description
- Woven lightweight wind-jacket for unisex. Made from 93% woven polyester and 7% elastane with 100% polyester knitted fleece lining. The wind-jacket is waterproof with breathable softshell fabric. Reaching down to below the waist. Round neck with a collar and complete opening at the front fastened by a zip. With 2 zip pockets on the lower front. With a zipped pocket and printed logo on the left sleeve. With another printed logo at the back. Long sleeved with adjustable fastening tabs on the cuffs. Hemmed at the base with a drawcord. Packed in a plastic bag. Sizes: 8 - 16. Jacket weight: 0.62kg.
- Keywords
-
- OF MAN-MADE FIBRE
- WITH COLLAR
- FOR UNISEX
- WOVEN
- WIND-JACKETS
- WITH LONG SLEEVES
- WITH ZIP FASTENER
- WITH POCKET
- WATERPROOF
- OF POLYESTER
- WITH DRAWSTRING
- 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 6202 - Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6204 GIR 5B has been used to identify the type of packaging: plastic bag GIR 6 has been used to classify the goods to subheading level 620240 - Of man-made fibres 8-digit code 62024010 - Of a weight, per garment, not exceeding 1 kg 10-digit code 6202401091 – Other than overcoats, raincoats, car-coats, capes, cloaks and similar articles or parkas Also classified in accordance with: Chapter 62 Note 1 and 9 Harmonised System Explanatory Notes 6202