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Information for ruling 600012590

This section is Advance Tariff Ruling

Start date
09 Apr 2025
Expiry date
08 Apr 2028
Description
A unisex high visibility jacket. The jacket has 3 layers: the outer layer is made from polyester, the middle layer is a TPU membrane and the inner layer is microfleece. There are bands of reflective tape across the arms and body and over the shoulders. The jacket and pockets have a zip fastening with a left over right closing. The cuffs have a rubber adjuster and the hem has a draw cord to adjust it. The jacket is available in a variety colours: hi-vis orange; hi-vis yellow/navy; hi-vis orange/navy; navy; and black. The jacket is designed to cover the upper half of the body. Packaged in packs of 5 with 15 packs to a carton.
Keywords
  • JACKETS
  • PUT UP FOR RETAIL SALE
  • HIGH VISIBILITY
  • UNISEX
  • WATERPROOF
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 6210 - garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 621050 – Other women's or girls' garments Also classified in accordance with: Section note 7 to heading 6210 Chapter 9 to heading 6210 HSEN to 6210