Information for ruling 600006325
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 9615110000 (opens in new tab)
- Description
- A set of 4 combs for hair made of plastic, a dressing comb, a sectioning comb, a wide tooth comb and a pocket comb. Put up for retail sale in a blister card.
- Keywords
-
- PLASTICS
- COMBS
- HAIR
- PUT UP FOR RETAIL SALE
- 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 9615. combs, hair slides and the like; hairpins, curling pins, curling grips, hair curlers and the like other than those of heading 8516, and parts thereof GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 961511 combs, hair-slides and the like of hard rubber or plastics Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 9615.