Information for ruling 600009735
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2024
- Expiry date
- 03 Mar 2027
- Commodity code
- 6201401090 (opens in new tab)
- Description
- Men's wind-cheater Materials: 100% polyester, lining 100% polyester Construction: woven Features: hood, adjustable cord at hem, adjustable cuffs, zipped front, inside zippered pocket fabric has been coated with a water repellent
- Keywords
-
- WOVEN
- OF POLYESTER
- WIND-CHEATERS
- WITH ZIP FASTENER
- WITH HOOD
- WITH INSIDE POCKET
- MENS GARMENT
- 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 6201 - Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6203 GIR 6 has been used to classify the goods to subheading level 620140 – Of man-made fibres 8 digit code 62014010 - Of a weight, per garment, not exceeding 1 kg 10 digit code 6201401090 – Other than overcoats, raincoats, car-coats, capes, cloaks and similar articles Also classified in accordance with: Chapter 62 notes 1 & 9 CNEN to 621019-99 note (b)