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Information for ruling 600012534

This section is Advance Tariff Ruling

Start date
09 Apr 2025
Expiry date
08 Apr 2028
Description
A high visibility bomber jacket made from woven polyester. The item has a heavy duty zip with studded storm flap, elasticated cuffs and waistband. Quilted polyester lining. Breast pocket, 2 waist pockets and foldaway hood. 5cm reflective tale on body, shoulders and sleeves. Individually bagged and imported in boxes of 10
Keywords
  • WATERPROOF
  • OF POLYESTER
  • OF WOVEN TEXTILE MATERIAL
  • JACKETS
  • PUT UP FOR RETAIL SALE
  • HIGH VISIBILITY
  • FOR MEN
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 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 621040- other men's or boys' garments Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 6210