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Information for ruling 600005571

This section is Advance Tariff Ruling

Start date
09 Feb 2023
Expiry date
08 Feb 2026
Description
Disposable briefs with pad holder for sanitary or incontinence (no absorbent pad included) made from a soft non-woven polypropylene with elasticated waist and leg bands - latex free. The goods are supplied to hospitals as disposable sanitary briefs, then distributed to appropriate patients free of charge (not for retail sale). Made of 67% polyester 33% lycra, latex free Trimming: nylon, thread: spun-polyester staple fibre 100%. For sanitary use in hospital, articles of clothing. Includes pad insert holder 50 per pack 400 per case
Keywords
  • DISPOSABLE
  • GARMENTS
  • NONWOVENS
  • POLYPROPYLENE
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)). GIR 1 has been used to classify the product by the terms of heading 6210 - garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907. GIR 6 has been used to classify the product to sub heading level 621010 - of fabrics of headings 5602 or 5603. 8 digit code - Of fabrics of heading 56.02 Also classified in accordance with: HSENs to chapter 6210. HSENs to chapter 9619.