Information for ruling 600005262
This section is Advance Tariff Ruling
- Start date
- 20 Jan 2023
- Expiry date
- 19 Jan 2026
- Commodity code
- 4602199090 (opens in new tab)
- Description
- The product is a pink visor intended to shade the wearer from the sun. The visor is made from strips of machine plaited paper, which is stitched into the visor. The visor is fitted with a polyester sweatband, which is worn on the head. The item is packaged in cardboard boxes in sets of twenty.
- Keywords
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- OF PAPER
- VISORS
- WITH PLAITING MATERIAL
- 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 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah GIR 5 (b) - has been used to identify the type of packaging as cardboard boxes in packs of 20. 10 Digit Code – 4602199090 Of vegetable materials; Other than Of Bamboo, Of Rattan; Other than Straw envelopes for bottles; Other than Hand-made Also classified in accordance with: Note 1 to Chapter 46 Harmonised System Explanatory General Note 4 to Chapter 46 Harmonised System Explanatory General Note 6 to Heading 6507