Information for ruling 600005375
This section is Advance Tariff Ruling
- Start date
- 03 Feb 2023
- Expiry date
- 02 Feb 2026
- Commodity code
- 6114200000 (opens in new tab)
- Description
- A sleep bag made from knitted jersey. The outer material is 100% cotton (knitted) with an opening for the head and arms. The item covers the entire body and encloses both legs. The front is decorated with appliqué depicting a teddy bear and rabbit. A plastic zip fastening at the side and metal poppers on the shoulders allows the item to be opened. There is a 1.5 tog filling made from 100% polyester wadding with a cotton lining. The item is aimed at toddlers around the 24 month age range and used at night for warmth. Packaged individually on a bar hanger and put up for retail sale.
- Keywords
-
- WITH PARTIAL OPENING
- COTTON
- KNITTED
- FOR CHILDREN
- FOR SLEEP
- WITHOUT SLEEVES
- 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 6114 - Other garments, knitted or crocheted GIR 5b has been used to identify the type of packaging - one item per bar hanger GIR 6 has been used to classify the goods to subheading level 611420 - Of cotton Also classified in accordance with: Chapter note 1 to Chapter 61 The Harmonized System Explanatory Notes (HSENs) to Chapter 61