Information for ruling 600011290
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2024
- Expiry date
- 05 Sep 2027
- Commodity code
- 6211439000 (opens in new tab)
- Description
- Gilet A waterproof 3-layer gilet comprising of an outer shell of 8,000mm 100% bonded woven polyester fabric. A waterproof mid layer of Thermoplastic polyurethane (TPU) and a microfleece inner layer. Used to provide warmth and protection from the elements to the upper body. The sleeveless gilet has a collar, two hip hand warmer pockets, a chest pocket, and a complete front opening with a zip from bottom hem to centre of the neck. The gilet has 5cm wide reflective silver coloured tape around the body at chest height, with a width of tape over each shoulder extending down to the centre tape, this is to enhance visibility in the dim light or dark hours. It has waterproof zippers and zipper pullers applied to the front and chest pockets. The gilets are bagged individually and come in boxes of 20 pieces each. Available in different colours of High Vis Yellow. High vis Yellow/Navy. Orange/Navy. Black/Navy. Sizes available in S to 3XL.
- Keywords
-
- WITH REFLECTIVE STRIP
- OF POLYESTER
- WITH ZIP FASTENERS
- WITH POCKETS
- FOR PROTECTECTION
- WOMENS
- OF WOVEN TEXTILE MATERIAL
- GILET
- WITHOUT 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 the product by the terms of heading 6211- Tracksuits, ski suits and swimwear, other garments. GIR 3a has been used as the garment has a centre zip. With no left over right or right over left closure. Unisex garment. GIR 5b has been used to identify the type of packaging. Packed in poly bags. GIR 6 has been used to classify the goods to subheading level 621143- other Garments, women's or girls'; Of man-made fibres. 8-digit code 62114390- Other than Aprons, overalls, smock-overalls, and other industrial and occupational clothing (whether or not also suitable for domestic use; Other than tracksuits with lining. Also classified in accordance with: Chapter 62 Note 1 Chapter 62 Notes 8 & 9 Harmonised System Explanatory Notes (HSEN)s to Chapter 62 Harmonised System Explanatory Notes (HSEN)s to Heading 6211 Combined Nomenclature Explanatory Notes (CNEN)s to Chapter 62 Schenker European Court Judgement Case C-199/09