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Information for ruling 600015559

This section is Advance Tariff Ruling

Start date
07 May 2026
Expiry date
06 May 2029
Description
Men's jacket Materials: knitted polyester, coated on one side with polyurethane. Woven polyester inner lining ribbed cuffs and waistband 2 patch pockets at front above waistband zip fastening
Keywords
  • OF POLYESTER
  • KNITTED
  • WITH INNER LINING
  • COATED
  • MENS GARMENT
  • WITH POLYURETHANE
  • 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 6113 - Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 8 digit code 61130090 - Other than of knitted or crocheted fabrics of heading 5906 Also classified in accordance with: chapter 63 note 8 chapter 59 note 3 HSEN to 5903 HSEN to 6113