Information for ruling 600012093
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2025
- Expiry date
- 08 Jan 2028
- Commodity code
- 3926200000 (opens in new tab)
- Description
- A lightweight poncho made from polyester, which is coated in polyurethane and weighing 190gsm.The item has a large hood, neck zip and comes packaged in a small matching bag. The product is packed in boxes of 130.
- 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 3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5 (b) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 392620 - Articles of apparel and clothing accessories (including gloves, mittens and mitts). Also classified in accordance with: Chapter 39 Note 1. Harmonised System Explanatory Notes (HSEN) to heading 3926