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Information for ruling 600005796

This section is Advance Tariff Ruling

Start date
06 Mar 2023
Expiry date
05 Mar 2026
Description
A nylon belt which is manufactured on a webbing machine. It is a garment accessory for everyday wear. It features a hard plastic flip buckle for fastening. It measures 1.5” (3.8cm) wide and 51” (130cm) length. Available in various colours and is packaged in a C5 cardboard box.
Keywords
  • WOVEN
  • OF NYLON
  • BELTS
  • BUCKLES
  • 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 (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 5B 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 62 Note 1 Harmonised System Explanatory Notes (HSENs) to heading 6217(3)