100% ETHYLENE VINYL ACETATE (EVA) PLASTIC HOODED RUBBERISED MAC FOR UNISEX. WITHOUT LINING AND REACHING DOWN TO BELOW THE WAIST. WITH A DRAWSTRING HOOD AND COMPLETE OPENING AT THE FRONT FASTENED BY A ZIP. WITH 2 POCKETS ON THE LOWER FRONT FASTENED BY A POPPER. LONG SLEEVED WITH POPPERS FASTENING ON THE CUFFS. BLACK IN COLOUR. PACKED IN A PLASTIC BAG.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3926 FOR OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING: PLASTIC BAG. GIR 6 HAS BEEN USED TO CLASSIFY THIS PRODUCT TO SUBHEADING LEVEL 392620 FOR ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS). ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 39 NOTE 1 REFERS HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 3926 REFERS.