Information for ruling 600008824
This section is Advance Tariff Ruling
- Start date
- 11 Oct 2023
- Expiry date
- 10 Oct 2026
- Commodity code
- 6102309000 (opens in new tab)
- Description
- An adult knitted fleece jacket, made from 100% polyester. Intended to cover the upper part of the body reaching down to the hips, with angled zip pockets either side and has long sleeves; it is to be worn as a mid-layer jacket. It has a partial opening on the neck by a zip and is a two tone colour. It comes in several colours and sizes S - 3 XL.
- Keywords
-
- COVERING UPPER PART OF BODY
- WITH PARTIAL OPENING
- FOR MEN
- WITH ZIP FASTENER
- FLEECE
- KNITTED
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6102 - Women's or girls over coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104. GIR 6 has been used to classify the goods to subheading levels 610230 - Of man-made fibres 8 Digit Code 61023090 - Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles. Also classified in accordance with: Chapter 61 Note 9 Harmonised System Explanatory Notes (HSENs) to heading 6102.