Information for ruling 600010247
This section is Advance Tariff Ruling
- Start date
- 18 Apr 2024
- Expiry date
- 17 Apr 2027
- Commodity code
- 6201309019 (opens in new tab)
- Description
- A men’s jacket constructed of woven cotton that has had a waxed coating applied to ensure the jacket is waterproof. The jacket features a full-length front opening with a zipper, covered by a flap that overlaps from left to right with press-stud fasteners. It is lined with chequered pattern cotton. The jacket has long sleeves. There are also two chest pockets & two pockets at the waist with flaps, each pocket has two press-studs. Around the waist is a belt with a buckle. It is available in Black, dark Navy, faded Olive and also in seasonal colours. The jacket is available various sizes.
- Keywords
- MENS GARMENT WATERPROOF JACKETS WITH ZIP FASTENER TREATED WITH WAX OF COTTON LEFT OVER RIGHT FASTENING
- 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 620130: Of cotton. 8 DIGIT CODE 62013090: Of a weight, per garment, exceeding 1 kg. 10 DIGIT CODE 62013090: Overcoats, raincoats, car-coats, capes, cloaks and similar articles; Other than parkas. Also classified in accordance with: Chapter 62 note 1 & 9. Harmonised System Explanatory Notes (HSEN) to heading 6101 & heading 6201