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Information for ruling 600005788

This section is Advance Tariff Ruling

Start date
28 Feb 2023
Expiry date
27 Feb 2026
Description
A Sequin elastic belt, an accessory for your waist and goes around gowns, skirts, dresses, party attire, and other formal and casual outfits. The belt is made up of plastic sequins sewn into elastic thread, manufactured by processes other than by knitting or crocheting It has a clip-on metal buckle hook closure. Available in various colours.
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)