Information for ruling 600009737
This section is Advance Tariff Ruling
- Start date
- 06 Mar 2024
- Expiry date
- 05 Mar 2027
- Commodity code
- 6211339000 (opens in new tab)
- Description
- men's gilet Materials: 100% polyester, lining 100% polyester Construction: woven Features: adjustable cord at hem, zipped front, inside zippered pocket fabric has been coated with a water repellent
- Keywords
-
- WOVEN
- OF POLYESTER
- WITH ZIP FASTENER
- GILET
- WITHOUT SLEEVES
- 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 6211 - Tracksuits, ski suits and swimwear; other garments GIR 6 has been used to classify the goods to subheading level 621133 – Of man-made fibres 8 digit code 62113390 - Other than tracksuits with lining Also classified in accordance with: Chapter 62 notes 1 & 9