Information for ruling 600009444
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2024
- Expiry date
- 14 Jan 2027
- Commodity code
- 6202401091 (opens in new tab)
- Description
- Men's quilted gilet. Designed to be worn on the upper part of the body to provide extra warmth. Outer made from 100% woven polyester fabric and polyester wadding filling. Lining and inner pocket made from 100% woven polyester fabric. Front fastening with one zip and no left-over right closure. Ribbed collar with roll. Net. Weight: 0.400 kg. Available in various colours and sizes S - XXL. Packaged in a paper bag for retail sale.
- Keywords
-
- LEFT OVER RIGHT
- WITH ZIP FASTENER
- GILET
- OF WOVEN FABRIC
- WITHOUT SLEEVES
- WITH OPENING AT THE FRONT
- OF POLYESTER
- FOR PROTECTION AGAINST COLD
- FOR MEN
- 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 6202 - Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6204 GIR 5B has been used to identify the type of packaging: paper bag GIR 6 has been used to classify the goods to subheading level 620240 - Of man-made fibres 8-digit code 62024010 - Of a weight, per garment, not exceeding 1 kg 10-digit code 6202401091 - Other than overcoats, raincoats, car-coats, capes, cloaks and similar articles Also classified in accordance with: Chapter 62 Note 9 Harmonised System Explanatory Notes to heading 6202