Information for ruling 600010988
This section is Advance Tariff Ruling
- Start date
- 22 Jul 2024
- Expiry date
- 21 Jul 2027
- Commodity code
- 6202309019 (opens in new tab)
- Description
- A ladies wax cotton jacket, worn for warm and protection from the weather. The jacket is made from a waxed cotton fabric. The liner/Gilet is made from 100% woven linen fabric. The front fastening is a full length zip and studs, the jacket has a corduroy collar. The jacket and liner both have pockets. The weight is 1.3kg and is available in sizes 2XS - 2XL. It is packed in a paper bag.
- Keywords
-
- WITH COLLAR
- FOR WOMEN
- FOR PROTECTION AGAINST RAIN
- WITH POCKET
- OF COTTON
- JACKETS
- WITH ZIP FASTENER
- 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(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 6202 - Women 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 packaging. Packed in a paper bag. GIR 6 has been used to classify the goods to subheading level 620230 - Of cotton. 8 Digit Code 62023090 - Of a weight, per garment, not exceeding 1 kg 10 Digit Code 6202309019 - Other than, elsewhere specified. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 6202