Information for ruling 600011651
This section is Advance Tariff Ruling
- Start date
- 03 Jan 2025
- Expiry date
- 02 Jan 2028
- Commodity code
- 6210200010 (opens in new tab)
- Description
- Men's woven jacket Materials: nylon coated with polyurethane, polyester lining, polyester reinforcement Adjustable hem cord Adjustable cuffs Multiple pockets
- Keywords
-
- MENS GARMENT
- WOVEN
- OF NYLON
- JACKETS
- PLASTIC COATING
- WITH HOOD
- 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 the product by the terms of heading 6210- garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 5b has been used to identify the type of packaging – polybag GIR 6 has been used to classify the goods to subheading level 621020- Other garments, of the type described in heading 6201 10 digit code 6210200010 – Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles Also classified in accordance with: Chapter 62 notes 6 and 9 Chapter 59 note 2 Harmonised System Explanatory Notes (HSEN)s to heading 6210