In March 24, 2010, the European Union official communique published the regulation No. 246/2010 of the European Commission to revise the classification of the vest duty vest in the European Union's consolidated tax rules. This is an important revision. In addition to reclassifying the vest, it also covers many kinds of coats, such as a thick jacket with a hood, including snow jacket, windbreaker and windbreak jacket.
 

When products are declared to the EU customs, they must be classified according to the consolidated tax to determine the applicable tariff rate and for statistical purposes.

The consolidated tariff is a method of classifying products, which aims to meet the needs of EU common duties and foreign trade statistics at one go. However, the merger tax is also applied to trade statistics within the European Union.
 

Regulation No. 246/2010 is amended by regulation No. 989/89 of the European Commission, which specifies the classification criteria for products classified under the following consolidated tax code.

6101 - knitted or crocheted men's wear or boys' coat, clip, short cloak, long cloak, hooded heavy jacket (including snow jacket), windproof jacket, windproof jacket and similar products, except for 6103 items.

6102 - knitted or crocheted women's wear or girl's coat, clip, short cloak, long cloak, hooded heavy jacket (including snow coat), windproof jacket, windproof jacket and similar products, except for 6104 items.

6201 - men's clothing or boys' coat, clip, short cloak, long cloak, hooded heavy jacket (including snow jacket), windbreaker, windbreak jacket and similar products, except for 6203 items including coat, raincoat, clip, short cloak, long cloak and similar products; and

6202 - women's wear or girl's coat, clip, short cloak, long cloak, hooded heavy jacket (including snow jacket), windbreaker, windbreak jacket and similar products, except for 6204 items including coat, raincoat, clip, short cloak, long cloak and similar products.

Regulation No. 246/2010 is amended by regulation No. 989/89 of the European Commission, which stipulates that the combined tax code No. 6101, 6102, 6201 and 6202 shall also include padded vests, even if such products have no sleeves.
 

The rationale of the European Commission is that clothes covered by the above items are usually worn outside the clothing to protect the wearer from the weather. Therefore, the thick jacket (including snow coat), windproof jacket, windproof jacket and similar products belonging to these names must be long sleeved. The amendment regulation provides that although the pads have no sleeves, they are covered with clothing and have pads to protect the wearer from the weather. Therefore, they should be included in the above-mentioned objectives.