Information for ruling 600009187
This section is Advance Tariff Ruling
- Start date
- 23 Nov 2023
- Expiry date
- 22 Nov 2026
- Commodity code
- 6201401090 (opens in new tab)
- Description
- Mens' gilet The product is a mens’ quilted gilet, designed to be worn on the upper part of the body to provide extra warmth. The gilet is made from 2” box quilted fabric. 100% Woven Polyester fabric for the outer shell.100% polyester wadding Inner/Lining. 100% 2ox Nylon lining, weighing under 500gms. The garment is made up of a back and 2 front sections. The fronts have two large patch pockets with a top flap and press studs to cover the pocket opening. A zipped wallet pocket is sewn inside of the eft front.. The gilet has a stand collar with a press stud, it has a central zip covered with an unquilted placket, and press studs for a left-over right closure, denoting a garment is designed for a male. There are two press stud adjusters situated at the waist to draw the garment in to fit. The outer edges of the garments are bias bound to prevent these edges from fraying. The company name is machine embroidered onto the garments below the neckline and on the right flap of the pocket. These garments are sewn by sewing machine. The gilets are available in a variety of colours. In size range of 2xl to 6xl. The garments are packed in poly bags for retail sale.
- Keywords
-
- QUILTED
- OF POLYESTER
- WITH ZIP FASTENER
- GILET
- OF WOVEN FABRIC
- WITHOUT SLEEVES
- LEFT OVER RIGHT FASTENING
- Justification
- 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)). Classification has been determined in accordance with the following: General interpretative rules (GIR)s: GIR1 has been used to classify this product by the terms of heading – 6201- Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets, and similar articles, other than those of heading 6203. GIR 5b has been used to identify the type of packaging. Packed in a poly bag for retail sale. GIR 6 has been used to classify the goods to subheading level – Of manmade fibres. 8-digit code 62014010 – Of a weight, per garment, not exceeding 1kg. 10-digit code – 6201401090 - Other than Overcoats, raincoats, car-coats, capes, cloaks, and similar articles Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s Chapter 6201 Chapter note 1. Harmonised System Explanatory Notes (HSEN)s Note 9 Combined Nomenclature Explanatory Notes (CNEN)s to Regulation No 246/2010 Schenker European Court Judgement Case C-199/09