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Information for ruling 600007119

This section is Advance Tariff Ruling

Start date
04 Jul 2023
Expiry date
03 Jul 2026
Description
Wind Jacket Made from a woven nylon fabric that has been coated with polyurethane on one side water and stain repellent treatment Materials: 100% nylon, Lining: 100% Recycled Polyester front zip with internal storm guard Side entry pockets with velcro closure Internal pocket with Zip closure Fully lined hi-vis hood with 2-way adjustment system High cut thermal collar Adjustable cuffs with PU inner seals Adjustable cord tightening at hem
Keywords
  • WITH INSIDE POCKET
  • WOVEN
  • COATED
  • WITH HOOD
  • WITH POLYURETHANE
  • WITH INNER LINING
  • WITH TIGHTENING ELEMENT
  • OF NYLON
  • WIND-JACKETS
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 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 59 note 2 HSEN to 6210