Information for ruling 600009445
This section is Advance Tariff Ruling
- Start date
- 15 Jan 2024
- Expiry date
- 14 Jan 2027
- Commodity code
- 6202301099 (opens in new tab)
- Description
- Ladies quilted gilet. Designed to be worn on the upper part of the body to provide extra warmth. Composition: Outer made from 100% cotton corduroy woven fabric, woven polyester lining and polyester wadding for quilt. With front fastening with studs and a right over left closure at the front. Net. Weight: 0.500 kg. Available in various colours. Packaged in a paper bag for retail sale.
- Keywords
-
- OF CORDUROY
- OF POLYESTER
- RIGHT OVER LEFT
- GILET
- OF WOVEN FABRIC
- WITHOUT SLEEVES
- FOR LADIES
- OF COTTON
- WITH OPENING AT THE FRONT
- 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 620230 - Of cotton 8-digit code 62023010 - Of a weight, per garment, not exceeding 1 kg 10-digit code 6202301099 - Other than hand-printed by the "batik" method Also classified in accordance with: Chapter 62 Note 9 Harmonised System Explanatory Notes to heading 6202