Information for ruling 600008310
This section is Advance Tariff Ruling
- Start date
- 08 Jan 2024
- Expiry date
- 07 Jan 2027
- Commodity code
- 6104330000 (opens in new tab)
- Description
- A high visibility yellow and navy-blue unisex fleece jacket, made from 100% knitted polyester. The Fleece has two 5cm bands of reflective tape on each arm and two 5cm bands of reflective tape around the body of the fleece. The fleece is closed using a zip closure on the front of the fleece that runs the length of the garment and has two pockets without a closing mechanism at the bottom of the fleece. Packaged in a Polyurethane bag. Available in different sizes.
- Keywords
-
- BLUE
- WOVEN
- OF POLYESTER
- TWO-TONE
- WITH ZIP FASTENER
- ELASTICATED CUFFS
- FLEECE JACKET
- UNISEX
- REFLECTIVE TAPE
- HIGH VISIBILITY
- FLEECE
- YELLOW
- WITH OUTSIDE POCKET
- Justification
- Classification has been determined in accordance with: 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 6104 - Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted GIR 5 (B) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 610433 – Jackets and Blazers; Of synthetic fibres Also classified in accordance with: Note 7 to Section XI Note 1 to Chapter 61 Note 9 to Chapter 61 Note 1 to Chapter 62 Harmonised System Explanatory Notes (HSEN)s to Chapter 61 Harmonised System Explanatory Notes (HSEN)s to Heading 6104