Information for ruling 600008229
This section is Advance Tariff Ruling
- Start date
- 15 Sep 2023
- Expiry date
- 14 Sep 2026
- Commodity code
- 6210400000 (opens in new tab)
- Description
- Mens woven high visibility two tone waterproof jacket, with a polyester outer and polyester padding. Heavy duty zip fastening and a flap fastening left over right with poppers, A concealed hood with a visible Polyurethane (PU) coating. The top half of the jacket is high visibility in either yellow or orange and navy blue below, it also has reflective tape on the body, arms and shoulders. The jacket is packaged in individual bags and then in boxes of 10.
- Keywords
-
- WITH REFLECTIVE STRIP
- LEFT OVER RIGHT
- COATED
- JACKETS
- WITH POLYURETHANE
- FOR SAFETY
- OF POLYESTER
- 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 the product by the terms of heading 6210- garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 621040- other men's or boys' garments Also classified in accordance with: Note 1 to Chapter 62 Harmonised System Explanatory Notes (HSEN)s to heading 6210