Information for ruling 600012476
This section is Advance Tariff Ruling
- Start date
- 02 May 2025
- Expiry date
- 01 May 2028
- Commodity code
- 6101309000 (opens in new tab)
- Description
- Knitted fleece jacket for men 100% polyester Long sleeves with stretch binding at the cuffs, stand up collar, partial opening at the front, with a left over right stud fastening placket which reaches into the collar. Kangaroo style pocket with zip fastening at both sides. Adjustable hem. Company logo to the left chest. Available in dark navy and iron, sizes XS to 2XL.
- Keywords
-
- MENS GARMENT
- WITH PARTIAL OPENING
- WITH LONG SLEEVES
- KNITTED
- FLEECE JACKET
- 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 6101 - Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103 GIR 6 has been used to classify the goods to subheading level 610130 – Of man-made fibres 8 digit code 61013090 - 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