Information for ruling 600009193
This section is Advance Tariff Ruling
- Start date
- 14 Dec 2023
- Expiry date
- 13 Dec 2026
- Commodity code
- 6203339000 (opens in new tab)
- Description
- Men's Quilted Jacket reaching down to below the waist. Composition: Outer: Woven Polyester Fabric quilted onto 100% Polyester Wadding (50gm), and Fleece (inner): 280 grm double velour anti pill Fleece: 100% Polyester (knitted fibres) Inner Collar: 100% Cotton Corduroy (woven) Sleeve Linings and lower lining to cover from pockets: 100% woven 2 oz Polyamide/Nylon. Separate pieces: 2 Front, 1 Back, sleeves, collar - sewn together, with zip and stud fastenings left over right. Packaged in a Polythene Bag (in transit). Paper Bag used to despatch to customers.
- Keywords
-
- JACKETS
- FOR MEN
- OF POLYESTER
- QUILTED
- 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 this product by the terms of heading 6203 - men's or boy's suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts GIR 6 - has been used to classify the goods to subheading level 620333 - jackets and blazers of synthetic fibres 8 digit code 62033390 - other than industrial or occupational 10 digit code 6203339000 Also classified in accordance with: HSENS to Heading 6203