THIS HOODED JACKET HAS BEEN CLASSIFIED TO COMMODITY CODE 61022090, FOR WOMEN'S OR GIRLS' ANORAKS, WIND CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES OF COTTON IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6102
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
ADDITIONAL NOTE 2(A) TO SECTION XI
PRODUCTS OF CHAPTERS 56 TO 63 CONTAINING TWO OR MORE TEXTILE MATERIALS ARE TO BE REGARDED AS CONSISTING WHOLLY OF THAT TEXTILE MATERIAL WHICH WOULD BE SELECTED UNDER NOTE 2 TO THIS SECTION FOR THE CLASSIFICATION OF A PRODUCT OF CHAPTERS 50 TO 55 OR OF
HEADING 5809 CONSISTING OF THE SAME TEXTILE MATERIALS.
NOTE 1 TO CHAPTER 61
THIS CHAPTER APPLIES ONLY TO MADE UP KNITTED OR CROCHETED ARTICLES
NOTE 9 TO CHAPTER 61
GARMENTS OF THIS CHAPTER DESIGNED FOR LEFT-OVER-RIGHT CLOSURE AT THE FRONT SHALL BE REGARDED AS MEN'S OR BOYS' GARMENTS, AND THOSE DESIGNED FOR RIGHT-OVER-LEFT CLOSURE AT THE FRONT AS WOMEN'S OR GIRLS' GARMENTS. THESE PROVISIONS DO NOT APPLY WHERE THE CUT OF THE GARMENT CLEARLY INDICATES THAT IT IS DESIGNED FOR ONE OR OTHER OF THE SEXES.
GARMENTS WHICH CANNOT BE IDENTIFIED AS EITHER MEN'S OR BOYS' GARMENTS OR AS WOMEN'S OR GIRLS' GARMENTS ARE TO BE CLASSIFIED IN THE HEADINGS COVERING WOMEN'S OR GIRLS'; GARMENTS.
HARMONISED SYSTEM EXPLANATORY NOTES TO 61.02
THE PROVISIONS OF THE EXPLANTORY NOTE TO HEADING 61.01 APPLY MUTATIS MUTANDIS TO THE ARTICLES OF THIS HEADING.
HSEN TO HEADING 61.01 INCLUDE:
THIS HEADING COVERS A CATEGORY OF KNITTED OR CROCHETED GARMENTS FOR MEN OR BOYS, CHARACTERISED BY THE FACT THAT THEY ARE GENERALLY WORN OVER ALL OTHER CLOTHING FOR PROTECTION AGAINST THE WEATHER.
CNEN GENERAL NOTE 4 TO CHAPTER 61
GARMENTS COVERING THE UPPER PART OF THE BODY IN DISTINCTION TO GARMENTS COVERING THE LOWER PART OF THE BODY AND TO GARMENTS COVERING
THE ENTIRE BODY (FOR EXAMPLE, OVERCOATS, DRESSES) ARE GARMENTS THAT:
- FROM THEIR OBJECTIVE CHARACTERISTICS (STYLE, CUT ETC.) ARE CLEARLY MEANT TO BE WORN AS FOR EXAMPLE ANORAKS, (SUIT) JACKETS AND UPPERS
OF ENSEMBLES, SHIRTS AND BLOUSES, UPPERS OF PYJAMAS, PULLOVERS, CARDIGANS AND WAISTCOATS, UPPER PARTS OF SKI SUITS ETC. (UNLESS OTHERWISE
SPECIFIED, THESE GARMENTS NEED NOT COMPLETELY COVER THE UPPER PART OF THE BODY), AND
- DO NOT EXTEND BELOW THE MID-THIGH AREA. HOWEVER, MAINLY DUE TO FASHION SOME PARTS OF THESE GARMENTS CAN EXTEND DOWN BELOW
MID-THIGH AREA (FOR EXAMPLE FANCY FASHIONABLE FRINGES, BUT ALSO THE TRADITIONAL TAILS OF TAILCOATS) AND ARE NEGLIGIBLE AS FAR AS THE
LENGTH OF THE GARMENT IS CONCERNED, BECAUSE THEY DO NOT CHANGE THE FUNCTION OF THESE GARMENTS, WHICH IS TO COVER THE UPPER PART
OF THE BODY.