Information for ruling 600012539
This section is Advance Tariff Ruling
- Start date
- 10 Apr 2025
- Expiry date
- 09 Apr 2028
- Commodity code
- 6210400000 (opens in new tab)
- Description
- A mans high visibility breathable rain jacket. This is made of polyester with a polyurethane waterproof transfer coating and mesh lining. The jacket has two lower pockets, elasticated cuffs, 5cm reflective tape around body, shoulders and sleeves. Individually bagged, imported in boxes of 10
- Keywords
-
- JACKETS
- PUT UP FOR RETAIL SALE
- HIGH VISIBILITY
- WATERPROOF
- OF POLYESTER
- FOR MEN
- 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: Harmonised System Explanatory Notes (HSEN)s to heading 6210