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Information for ruling 600012952

This section is Advance Tariff Ruling

Start date
14 Jul 2025
Expiry date
13 Jul 2028
Description
Men's wind-cheater Main material formed from 2 outer layers of woven nylon that cover an inner membrane of polyethylene. Materials: outer layers 100% nylon, reinforcement polyester, brushed mesh 100% polyester Construction: woven Features: adjustable cord at hem, brushed mesh inner collar, zipped front, Chest hand warmer pockets, Photoluminescent safety reflectors, deep cargo pockets with secure closure fabric has been coated with a water repellent Weight: 0.95kg
Keywords
  • LAMINATED TEXTILES
  • WITH ZIP FASTENER
  • OF POLYETHYLENE
  • OF WOVEN TEXTILE MATERIAL
  • WITH POCKET
  • WITH TIGHTENING ELEMENT
  • OF NYLON
  • WIND-JACKETS
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 6201 - Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6203 GIR 6 has been used to classify the goods to subheading level 620140 – Of man-made fibres 8 digit code 62014010 - Of a weight, per garment, not exceeding 1 kg 10 digit code 6201401090 – Other than overcoats, raincoats, car-coats, capes, cloaks and similar articles Also classified in accordance with: Chapter 62 notes 1 & 9 CNEN to 621019-99 note (b)