Information for ruling 600007125
This section is Advance Tariff Ruling
- Start date
- 04 Jul 2023
- Expiry date
- 03 Jul 2026
- Commodity code
- 6210300010 (opens in new tab)
- Description
- wind jacket materials: woven polyester, coated on one side with polytetrafluoroethylene (FTFE) unisex adjustable cord lock at hem adjustable cuffs adjustable drawcord hem zipped Pockets grown on hood with 2-way adjustment
- Keywords
-
- WIND-JACKETS
- OF POLYESTER
- WITH HOOD
- POLYTETRAFLUORETHYLENE
- WITH POCKET
- 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