Information for ruling 600008729
This section is Advance Tariff Ruling
- Start date
- 05 Oct 2023
- Expiry date
- 04 Oct 2026
- Commodity code
- 3926200000 (opens in new tab)
- Description
- A full length ladies trench coat made from 100% polyurethane on the outer and the inner is made from 100% knitted polyester. It is a black colour with 4 buttons down the front, and a belt around the waist.
- Keywords
-
- WITH BELT LOOPS
- OF POLYESTER
- BLACK
- WITH POLYURETHANE
- COAT
- WITH BUTTON FASTENING
- TRENCH COAT
- FOR LADIES
- WITH BELT
- 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914. GIR 5(b) has been used to identify the type of packaging. It is packed in a plastic polybag. GIR 6 has been used to classify the goods to subheading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 3926. Chapter Note 1 to 3926.