Information for ruling 600014315
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2026
- Expiry date
- 08 Jan 2029
- Commodity code
- 6103320000 (opens in new tab)
- Description
- Men's jacket. Garment designed to cover the upper part of the body measures from the shoulder to the hip. Made from: Outer: Woven Front quilted: Polyamide, Elastane fabric. Back and sleeves: Knitted Cotton, with Polyester & Elastane. Main Body Lining: is a woven Polyester fabric. The garment is machine made, by sewing the two front quilted panels to the back and sleeves, which are both of a knitted fabric. The jacket has a left over right placket flap with embossed studs for the closure to the front opening, no full-length zip is present. There are two side welt pockets at the waist with zip closures. The sit-down collar is made from a woven polyamide fabric. The sleeves have embossed stud closures at the wrists. There is no tightening to the hem. The sleeves and fronts have a bagged inner lining of woven polyester fabric, with just a Tartan floating yoke at the shoulders. Nett Weight: less than 1.0 kg. Packaged in clear poly bag in transit from overseas supplier. Then packed in a paper bag for retail sale.
- Keywords
-
- STUDS
- QUILTED
- WITH LONG SLEEVES
- OF SYNTHETIC FIBRE
- JACKETS
- WITH ZIP FASTENER
- PADDED
- WITH FASTENING
- OF COTTON
- WITH OPENING AT THE FRONT
- Justification
- 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 6103: Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. GIR 3b Has been used as the Jacket is considered to be the essential character. GIR 5b Has been used to identify the packaging: Packed in a paper bag for retail sale. GIR 6 Has been used to classify the goods to subheading level: 610332 - Jackets and blazers - Of cotton. Also classified in accordance with: Heading 6103 Chapter note 1 and 9. Heading 6103 Section note 7. Harmonised System Explanatory Note 6103.32 (A) (a) (b) (C).