Information for ruling 600012475
This section is Advance Tariff Ruling
- Start date
- 02 May 2025
- Expiry date
- 01 May 2028
- Commodity code
- 6102309000 (opens in new tab)
- Description
- Unisex knitted fleece jacket 100% polyester with mesh drop lining Long sleeves with stretch binding at the cuffs, full length zip fastening at the front, round neckline with stretch binding at the collar. 2 zip pockets at the lower front and 1 zip pocket on the left chest area. Adjustable hem. Company logo to the left chest. Available in ash and dark navy, sizes XS to 2XL.
- Keywords
-
- OF POLYESTER
- WITH ZIP FASTENER
- KNITTED
- FLEECE JACKET
- UNISEX
- 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 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 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: Chapter 61 Note 9 Harmonised System Explanatory Notes (HSENs) to Heading 6101 Harmonised System Explanatory Notes (HSENs) to Heading 6102