Information for ruling 600011650
This section is Advance Tariff Ruling
- Start date
- 17 Jan 2025
- Expiry date
- 16 Jan 2028
- Commodity code
- 6201401090 (opens in new tab)
- Description
- woven men's jacket Materials: Nylon with PU membrane (completely covered by nylon fabric), with polyester outer layer zipped front hood zippered pockets Packaged in polybag adjustable cuffs and cord hem
- Keywords
-
- WOVEN
- OF POLYESTER
- WITH ZIP FASTENER
- WITH POLYURETHANE
- OF NYLON
- WIND-JACKETS
- 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 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 6201 - Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6203 GIR 5b has been used to identify the type of packaging – polybag GIR 6 has been used to classify the goods to subheading level 620140 – Of man-made fibres 8 digit code 62014010 - Of a weight, per garment, not exceeding 1 kg 10 digit code 6201401090 – Other than overcoats, raincoats, car-coats, capes, cloaks and similar articles Also classified in accordance with: Chapter 62 notes 1 & 9