Information for ruling 600010992
This section is Advance Tariff Ruling
- Start date
- 03 Dec 2024
- Expiry date
- 02 Dec 2027
- Commodity code
- 6204339000 (opens in new tab)
- Description
- A woven garment, made from 100% nylon/polyamide. The garment is long sleeved with a full zipper front closure. There is a one piece collar. It has a patch chest pocket and two lower welt pockets. The cuffs have branded press studs, there is also a company badge logo on the left sleeve. The bottom of the jacket is hemmed. It is intended to cover the upper part of the body reaching down to the hips. The sample received in dark navy in colour and size M. The back length approximately 72cm & back width approximately 56cm. The weight of the jacket is approximately 0.600kg. It is packed in paper bag for retail sale.
- Keywords
-
- WOVEN
- OF NYLON
- OF POLYAMIDE
- WITH LONG SLEEVES
- PUT UP FOR RETAIL SALE
- OF SYNTHETIC FIBRE
- JACKETS
- WITH ZIP FASTENER
- WITH PATCH-POCKET
- WITH PRESS STUD
- UNISEX
- WITH POCKET
- 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 6204: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). GIR 5 (b) - Has been used to identify the type of packaging: Paper bag. GIR 6 - Has been used to classify the goods to subheading level 620433: Jacket and blazers; Of synthetic fibres. 8 DIGIT CODE 62043390: Other than industrial and occupational. Also classified in accordance with: General section Chapter 62 note 1. General section Chapter 62 note 9. General section Chapter 62 note 4 exclusion from heading 6205. Harmonised System Explanatory Notes (HSEN) to heading 6204.