Information for ruling 600010525
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2024
- Expiry date
- 18 Jun 2027
- Commodity code
- 6202401091 (opens in new tab)
- Description
- Outdoor jacket with main front zip from hem to neck and two side zip hand pockets. Outer front and back are woven polyamide with padded panel effect. The sleeves and hood are knitted polyester and elastane. Polyester lining. Packed in a poly bag for wholesale and retail sale.
- Keywords
-
- FOR UNISEX
- WOVEN
- OF ELASTANE
- OF POLYESTER
- POLYAMIDES
- JACKETS
- KNITTED
- WITH SLEEVES
- 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 5 (b) has been used to identify the type of packaging – poly bag. GIR 6 has been used to classify the goods to subheading level 620240 – Of man-made fibres 8 Digit Code 62024010 - Of a weight, per garment, not exceeding 1 kg 10 Digit Code 6202401091 – Other than overcoats, raincoats, car-coats, capes, cloaks and similar articles Also classified in accordance with: Chapter 62 Note 9 Chapter 62 Subheading note 2 (a) Harmonised System Explanatory Notes (HSENs) to 6202