Information for ruling 600012321
This section is Advance Tariff Ruling
- Start date
- 20 Feb 2025
- Expiry date
- 19 Feb 2028
- Commodity code
- 6210400000 (opens in new tab)
- Description
- A high visibility jacket, this has a left over right closure. The jacket has three layers, the outer layer is made from 100% polyester, the middle layer is a TPU membrane and the inner layer is microfleece. The jacket has reflective tape across the arms ,body and over the shoulders. The cuffs have a rubber adjuster and the hem has a draw cord to adjust the fit. The jacket is available in various colours. Packaged in packs of 5 with 15 packs to a carton.
- Keywords
-
- TEXTILE ARTICLES
- PUT UP FOR RETAIL SALE
- HIGH VISIBILITY
- OF POLYESTER
- FOR MEN
- JACKETS
- TEXTILES AND TEXTILE ARTICLES
- 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 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 621040- other men's or boys' garments Also classified in accordance with: Note 1 to Chapter 62 Harmonised System Explanatory Notes (HSEN)s to heading 6210