Information for ruling 600005048
This section is Advance Tariff Ruling
- Start date
- 11 Jan 2023
- Expiry date
- 10 Jan 2026
- Commodity code
- 6208220000 (opens in new tab)
- Description
- Women’s Pyjama Set made of woven satin look polyester fabric. Pyjama set consists of a pair of elasticated shorts and a short-sleeved button-down shirt of the same fabric with a left over right fastening (buttons) and a v-neck collar. Available in black or white with either ‘The Bride’ or ‘Brides Maid’ slogans printed on the front breast pocket and back, pyjamas have opposite colour piping on both shorts and shirt. Available in small, medium, large or extra-large sizes. Designed to be used for sleeping in. Product is packaged in a PET (polyethylene terephthalate) bag, ribbon and swing tag.
- Keywords
-
- LEFT OVER RIGHT
- OF POLYESTER
- NIGHTWEAR
- PYJAMAS
- SETS, GARMENTS
- WITH BUTTON FASTENING
- SHORTS
- FOR WOMEN
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRS): GIR 1 has been used to classify this product by the terms of Heading 6208 - Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles GIR 5 b has been used to identify the type of packaging - polyethylene terephthalate bag, ribbon and swing tag. GIR 6 has been used to classify the goods to Subheading Level 620822 – Nightdresses and pyjamas; Of man-made fibres. Also classified in accordance with: Chapter Note 1 to Chapter 62 Chapter Note 9 to Chapter 62 Legal Notes to Chapter 62 Harmonised System Explanatory Notes (HSEN)s to Subheading 6208 Legal Note 1 to Chapter 61