100% ETHYLENE VINYL ACETATE (EVA) PLASTIC LADIES TRANSPARENT RAIN MAC WITH BLACK BOUND SEAMS. COMPLETE OPENING WITH A RIGHT OVER LEFT CLOSURE AND POPPERS AT CENTER FRONT PLACKET. REACHING DOWN TO BELOW THE WAIST AND WITH 2 FUNCTIONAL POCKETS. LONG SLEEVED WITH A HOOD. PACKAGED 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.