Information for ruling 600005261
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2023
- Expiry date
- 15 Jan 2026
- Commodity code
- 6505009090 (opens in new tab)
- Description
- A knitted set of hat, gloves and booties with lining for babies, packaged together in a set ready for retail sale.
- Keywords
-
- OF POLYESTER
- KNITTED
- FOR BABIES
- OF COTTON
- ACRYLIC
- GOODS PUT UP IN SETS
- FOR CHILDREN
- 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 (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed GIR 3C - has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. 8 Digit Code - 65050090 Other than Of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 00 00; Other than Peaked caps 10 Digit Code - 6505009090 Other than Berets, in wool, hand-made Also Classified in accordance with: Note 1 (O) to Section XI Harmonised System Explanatory Notes to 6505 Harmonised System Explanatory Note (a) to heading 6111