Information for ruling 600005756
This section is Advance Tariff Ruling
- Start date
- 16 Mar 2023
- Expiry date
- 15 Mar 2026
- Commodity code
- 6217100090 (opens in new tab)
- Description
- The item is a Headband, to be used on children’s head as hair accessories, made of 100% Polyester woven fabric with elastic band put inside the fabric, designed for children over 6 years old. The item is machine-made, manufactured in China. Packaged - Backing card sleeve.
- Keywords
-
- BANDS
- WITH ELASTIC
- OF POLYESTER
- PUT UP FOR RETAIL SALE
- ACCESSORIES
- OF WOVEN FABRIC
- 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 of 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 6217- Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212. GIR 5 (b) has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 621710- Accessories 10 Digit Code 6217100090 Other than handmade Also classified in accordance with: Chapter note 1 to chapter 62 The Harmonized System Explanatory Notes to heading 6217 HSENs to chapter 65