Information for ruling 600005852
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2023
- Expiry date
- 06 Mar 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- The headband is knitted textile made of cotton and spandex. Product is designed to secure a sound processor to the head whilst the wearer is participating in sporting or other activities. Headband has pocket openings on each side with slits and a flip to hold the processor secure it has a silicone gel lining to prevent slipping and comfort for the wearer. The headband is available in range of sizes and colours, it is adjustable by means of hook and loop fastening on both sides of headbands and this enables to headband to fit head of different shapes and sizes.
- Keywords
-
- KNITTED
- MADE UP
- OF LYCRA
- HEADGEAR
- 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 6307 - Other made-up articles, including dress patterns. GIR 5b has been used to identify the type of packaging – temper evident bag. GIR 6 has been used to classify the goods to Subheading Level 630790 - Other than Floorcloths, dishcloths, dusters and similar cleaning cloths and Life jackets and lifebelts. 8 Digit Code: 63079010 - Knitted or crocheted. Also classified in accordance with: Chapter Note 1 to Chapter 63 Section Note 7 to 6307 Harmonised System Explanatory Notes (HSEN)s to 6307 UK Tribunal case UT/2016/0114, re: cardio belts for a monitor to read a babies heart beat not classifiable as an accessory under 9021.