Information for ruling 600009251
This section is Advance Tariff Ruling
- Start date
- 13 Dec 2023
- Expiry date
- 12 Dec 2026
- Commodity code
- 6210500000 (opens in new tab)
- Description
- Light and durable unisex gilet. Worn over other clothing items to provide extra warmth. The fabric is waterproof and breathable with fully taped seams for a waterproof seal. The outer layer of gilet is of a 100% woven polyester with a waterproof coating, and a soft anti snag nylon mesh lining. The garment is not padded. The garment has a full length central zip closure and an adjustable draw cord at the hem. There is an internal zipped chest pocket and left and right zipped pockets at hip level, There are no fastenings left over right or right over left, to distinguish whether the garment is designed for men and is therefore classified as unisex women’s or girls wear. Weighing approximately 0.3500 kg. The gilet is available in graphite grey or navy in sizes XS to XXL. The gilet are packaged folded in a poly bag for retail sale.
- Keywords
-
- WITHOUT SLEEVE
- OF POLYESTER
- OF WOVEN TEXTILE MATERIAL
- WOMENS GARMENT
- GILET
- DRAWCORD
- WATERPROOF
- 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: 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 5b has been used to identify the type of packaging: folded in a polybag for retail sale. GIR 6 has been used to classify the goods to subheading level 621050 – Other than men’s or boys’ garments, Also classified in accordance with: Chapter 59 Note 2a Chapter 62 Notes 1 and 9. Harmonised System Explanatory Notes (HSEN) Heading 62.10 Combined Nomenclature Explanatory Notes (CNEN) heading 6210 Schenker European Court Judgement Case C-199/09.