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Information for ruling 600013426

This section is Advance Tariff Ruling

Start date
05 Aug 2025
Expiry date
04 Aug 2028
Description
woven wind-jacket for men material: nylon tightening at base front zip closure 3-layer hi-vis hood with a 3-way volume adjustment system adjustable outer cuff with pu innerseals fleece inner collar lining front and pocket zips inner zipped pocket
Keywords
  • FOR MEN
  • WITH ZIP FASTENER
  • WITH HOOD
  • WITH WOVEN FABRIC
  • WITH POCKET
  • 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)). 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