Information for ruling 600010991
This section is Advance Tariff Ruling
- Start date
- 03 Dec 2024
- Expiry date
- 02 Dec 2027
- Commodity code
- 6202301099 (opens in new tab)
- Description
- A hooded unlined cotton garment The hood has a drawstring fastening. It has long sleeves, elasticated cuffs on the sleeves. There is a company logo label on the left sleeve. It has a full length zip down the centre front of the garment and pockets. The sample received is brown in colour, size M, the back length approximately 69.5cm & back width approximately 58cm. It is made from 100% woven cotton and weighs approximately 0.600kg. It is packed in a paper bag for retail sale.
- Keywords
-
- WITH DRAWSTRING
- WITH LONG SLEEVES
- WITH ZIP FASTENER
- PUT UP FOR RETAIL SALE
- ELASTICATED CUFFS
- UNISEX
- OF COTTON
- NOT PUT UP FOR RETAIL SALE
- WOVEN
- WITH POCKETS
- WITH HOOD
- 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'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. Packed in a paper bag. GIR 6 - Has been used to classify the goods to subheading level 620230: Of cotton. 8 DIGIT CODE 62023010: Of a weight, per garment, not exceeding 1 kg. 10 DIGIT CODE 6202301099: Other than overcoats, raincoats, car-coats, capes, cloaks and similar articles; Other than hand-printed by the "batik" method. Also classified in accordance with: General section Chapter 62 note 1. General section Chapter 62 note 9. Harmonised System Explanatory Notes (HSEN) to heading 6202.