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Information for ruling 600009532

This section is Advance Tariff Ruling

Start date
10 Jan 2024
Expiry date
09 Jan 2027
Description
Man's Fleece Woven fleece for men, designed as a mid-layer for a top underneath and a water/wind proof layer to be over the top. With zip collar to the chest. Recycled polyester Colour: Navy or light grey Put up for retail sale
Keywords
  • WITH COLLAR
  • WOVEN
  • PUT UP FOR RETAIL SALE
  • FLEECE
  • GARMENTS
  • OF POLYESTER
  • 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)). GIR 1 has been used to classify this product by the terms of heading 6211 - Tracksuits, ski suits and swimwear; other garments GIR 6 has been used to classify the goods to subheading level 621133 - Other garments, men's or boys'; Of man-made fibres 8 Digit Code 62113390 – Other than elsewhere specified Also classified in accordance with: Chapter 62 Note 1