Information for ruling 600009249
This section is Advance Tariff Ruling
- Start date
- 06 Dec 2023
- Expiry date
- 05 Dec 2026
- Commodity code
- 6210400000 (opens in new tab)
- Description
- Men's hooded waterproof light jacket Outer is a woven polyester with a nylon lining, the inner side of the polyester material is coated with polyurethane It has a front zipper with a reflective detail for visibility, rolled up hood, side zipped pockets and long sleeves. it has fully taped seams and adjustable cuff There is a drawstring on the collar and a white logo on the sleeve
- Keywords
-
- WOVEN
- COATED
- OF NYLON
- WITH LONG SLEEVES
- WITH HOOD
- WITH POCKET
- OF POLYESTER
- FOR MEN
- WITH DRAWSTRING
- JACKETS
- WITH ZIP FASTENER
- 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 6210 - Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 6 has been used to classify the goods to subheading level 621040 – Other men's or boys' garments Also classified in accordance with: Chapter 62 notes 6 & 9 Chapter 59 note 2 HSEN to 6210