Information for ruling 600013095
This section is Advance Tariff Ruling
- Start date
- 30 Jun 2025
- Expiry date
- 29 Jun 2028
- Commodity code
- 6210500000 (opens in new tab)
- Description
- A jacket made from woven textile with a polyester microfibre inside padding. The jacket has a zip closure with no left over right closure, designed for men. The jacket has a poly vinyl chloride coating on the inside of the outer fabric. The jacket is black and it extends past hips. The item has two pockets.
- Keywords
-
- POLYVINYL CHLORIDE
- FOR MEN
- JACKETS
- PUT UP FOR RETAIL SALE
- OF WOVEN TEXTILE MATERIAL
- 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 the product by the terms of heading 6210- garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 6 has been used to classify the goods to subheading level 621050- Other women's or girls' garments Also classified in accordance with: Notes 1 & 9 to Chapter 62 Harmonised System Explanatory Notes (HSEN)s to heading 6210