A WOVEN COAT FOR MEN COVERING THE UPPER BODY FROM THE SHOULDERS TO THE HIPS. WITH A COMPLETE FRONT OPENING WITH A ZIP FASTENER AND LEFT OVER RIGHT STORM FLAP. WITH A COLLAR WITH A CONCEALED HOOD, WITH DRAWSTRING. WITH LONG SLEEVES WITH INNER RUBBER CUFFS AND VELCRO TIGHTENING ON BOTH INNER AND OUTER CUFF. WITH TWO SIDE POCKETS WITH ZIP CLOSURES. WITH REFLECTIVE PATCHES ON EACH SHOULDER AND CUFF. WITH ELASTICATED DRAWSTRING AND TOGGLE TIGHTENING AND HEMMED AT BASE OF GARMENT. NYLON WITH A PU COATING THAT IS DEEMED TO BE VISIBLE TO THE NAKED EYE.

CLASSIFICATION IS DETERMINED BY THE TERMS OF GIRS 1 AND 6 AND BY THE TEXT OF HEADING 6210 AND SUB HEADING 621020 CN CODE 62102000. NOTES 5 AND 8 TO CH 62 AND CLASSIFICATION REGULATION (EC) 317/81 ALSO REFER.