Information for ruling 600010527
This section is Advance Tariff Ruling
- Start date
- 26 Jun 2024
- Expiry date
- 25 Jun 2027
- Commodity code
- 6210300010 (opens in new tab)
- Description
- Women's anorak Woven polyester, cotton with visible polyurethane coating on one, (inner) side. Hem to neck (collar) zip with right over left secure press stud fastening, Fitted ribbed cuffs with additional Velcro tightening. Fur detail around hood and tightening toggle. Two front pockets with Velcro fastening. Two inner pockets, one with zip fastening, the other with press stud fastening. Logo on the upper part of the sleeve. Polyamide padded lining with down and feather. Packed in a poly bag
- Keywords
-
- COATED
- OF POLYESTER
- OF POLYAMIDE
- JACKETS
- PERCEPTIBLE TO THE NAKED EYE
- WITH POLYURETHANE
- OF WOVEN TEXTILE MATERIAL
- WOMENS GARMENT
- OF COTTON
- ANORAKS
- 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 6210 - Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 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 621030 - Other garments, of the type described in heading 6202 10 Digit Code 6210300010 - Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles Also classified in accordance with: Chapter 62 Notes 1 Chapter 62 Subheading note 2 (A) Harmonised System Explanatory Notes (HSENs) to 6210