Information for ruling 600012295
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2025
- Expiry date
- 06 Mar 2028
- Commodity code
- 6102309000 (opens in new tab)
- Description
- A fully lined, knitted fleece jacket. The sleeves, together with the lower front and back of the jacket are made from 100% knitted polyester, the upper front and upper back are 100% woven polyester quilted onto 100% polyester micro wadding. The lining is 100% woven polyester. The collar is made from ribbed knitted 100% polyester fabric. The pictures provided show the jacket has 5 gold coloured, metal press studs closing right over left. There are 2 side welt pockets with the left hand one having the brand name embroidered in gold on it. It has a machine stitched, end cord binding to the cuffs and to the bottom edge of the garment. The jacket is oatmeal in colour. The nett weight of the jacket is less than 1.0kg. It is packaged in a poly bag for transit.
- Keywords
-
- KNITTED FABRIC
- QUILTED
- OF POLYESTER
- JACKETS
- RIGHT OVER LEFT
- WITH WOVEN FABRIC
- WITH PRESS STUD
- WITH INNER LINING
- FLEECE JACKET
- WOMENS GARMENT
- 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 6102: Women's or girls' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104. GIR 5 (b) - Has been used to identify the type of packaging: Packaged in a poly bag. GIR 6 - Has been used to classify the goods to subheading level 610230: Of man-made fibres. 8 DIGIT CODE 61023090: Anoraks (including ski jackets), windcheaters, wind-jackets and similar articles. Also classified in accordance with: General section Chapter 61 chapter note 1 Harmonised System Explanatory Notes (HSEN) to Chapter 61 general note Harmonised System Explanatory Notes (HSEN) to heading 6102