Skip to main content
Back

Information for ruling 600013569

This section is Advance Tariff Ruling

Start date
28 Aug 2025
Expiry date
27 Aug 2028
Description
A mans woven jacket .The outer material is made from high density woven polyester. The inside is also woven polyester. The jacket has two pockets, a zipped closure at the front and elasticated waist and cuffs.
Keywords
  • WOVEN
  • PUT UP FOR RETAIL SALE
  • OF POLYESTER
  • FOR MEN
  • JACKETS
  • WITH ZIP FASTENER
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 6202 - Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6204 GIR 6 has been used to classify the goods to subheading level 620240 – Of man-made fibres 8 digit code 62024010 - Of a weight, per garment, not exceeding 1 kg 10 digit code 6202401091 – Other than overcoats, raincoats, car-coats, capes, cloaks and similar articles Also classified in accordance with: Chapter 62 notes 1 & 9 Harmonised System Explanatory Notes to heading 6202.