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Information for ruling 600005784

This section is Advance Tariff Ruling

Start date
28 Feb 2023
Expiry date
27 Feb 2026
Description
A non-woven elasticated belt, an accessory for your waist and goes around gowns, skirts, dresses, party attire, and other formal and casual outfits. The belt has a piece of black PU material attached to each end, to which a silver brass metal buckle hook closure is attached. Available in various colours and lengths and is 6cm wide.
Keywords
  • TEXTILE ARTICLES
  • WITH ELASTIC
  • BELTS
  • NOT HAND-MADE
  • CLOTHING ACCESSORIES
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 (GIRs): 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 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 62 Note 1 Harmonised System Explanatory Notes (HSENs) to heading 6217(3)