CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):-
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6202 - WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING NO. 62.04:
GIR 3B HAS BEEN USED AS THE CAPE COSTUME IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 620213 - OVERCOATS, CAR-COATS, CAPES, CLOAKS AND SIMILAR ARTICLES; OF MAN-MADE FIBRES:
CN CODE 62021310 - OF A WEIGHT, PER GARMENT, NOT EXCEEDING 1 KG
TARIC CODE 6202131090 - OTHER THAN PARKAS
ALSO CLASSIFIED IN ACCORDANCE WITH:
CHAPTER 62, NOTE 8.