AN ANORAK FOR MEN. CONSTRUCTED OF A KNITTED TEXTILE WITH A VISIBLE NON CELLULAR PU (POLYURETHANE) PLASTIC ON THE OUTER SURFACE. REACHING DOWN TO ABOVE MID THIGH. ROUND NECK WITH HOOD. COMPLETE FRONT OPENING FASTENED BY ZIP WITH LEFT OVER RIGHT PRESS STUD FLAP. LONG SLEEVES ELASTICATED AT SLEEVE ENDS. WITH DRAWSTRING TIGHTENING AT BASE. WITH POCKETS ON LOWER FRONT. YELLOW IN COLOUR

CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6113 - GARMENTS MADE UP OF KNITTED OR CROCHETED FABRICS OF HEADING NO 5903, 5906 OR 5907. CN CODE 61130090 - OTHER THAN MADE OF KNITTED OR CROCHETED FABRICS OF HEADING NO 5906 ALSO CLASSIFIED IN ACCORDANCE WITH: CH61 NOTES 1, 8 AND 9. CH59 NOTE 2 HSEN TO 6113 AND 5903, AND CHAPTER 39 (PLASTIC AND TEXTILE COMBINATIONS)