Information for ruling 600006381
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 5601211000 (opens in new tab)
- Description
- Cotton Buds 200pc biodegradable cotton buds, absorbent Made from Bamboo and cotton Put up for retail sale in a box
- Keywords
-
- TEXTILE ARTICLES
- COTTON BUDS
- PUT UP FOR RETAIL SALE
- ABSORBENT
- OF WADDING
- OF COTTON
- 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)). GIR 1 has been used to classify this product by the terms of heading 5601 - Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps GIR 5b has been used to identify the type of packaging - box with artwork. GIR 6 has been used to classify the goods to subheading level 560121 - Wadding of textile materials and articles thereof: Of cotton 8 Digit Code 56012110 - Absorbent Also classified in accordance with: Chapter 56 Note 8 Harmonised System Explanatory Notes (HSENs) to 5601 refers