A JACKET FOR UNISEX. WITH COMPLETE FRONT OPENING FASTENED BY ZIP. CONSTRUCTED FROM A KNITTED TEXTILE PILE FABRIC OF VISCOSE (TO GIVE APPEARANCE OF FUR). WITH COLLAR, SLEEVES, EDGES OF FRONT OPENING AND WAISTBAND MADE OF TEXTILE FABRIC WITH CELLULAR PU PLASTIC COATING ON THE OUTER SURFACE. LINED. WITH ZIPPED POCKETS ON LOWER FRONT.

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 6104 - WOMENS OR GIRLS SUITS, ENSEMBLES, JACKETS, BLAZERS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR), KNITTED OR CROCHETED GIR 3(C) HAS BEEN USED AS IT IS CONSIDERED THERE IS NO ESSENTIAL CHARACTER AND THEREFORE HAS BEEN CLASSIFIED LAST IN NUMERICAL ORDER WITHIN THE TARIFF. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 610439 - JACKETS AND BLAZERS OF OTHER TEXTILE MATERIALS TARIC CODE 6104390010 - OF ARTIFICIAL FIBRES ALSO CLASSIFIED IN ACCORDANCE WITH CH61 NOTE 9.