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Information for ruling 600006394

This section is Advance Tariff Ruling

Start date
02 Jun 2023
Expiry date
01 Jun 2026
Description
This product is in the style of a gilet. To be worn on the upper part of the body. It has been designed as a training and educational awareness tool to simulate hot flushes impacted by those going through the menopause. The material is a non woven fabric made up of 78% Nylon and 22% Lycra. It heats up using carbon fibre pads and a PCB that is programmed to deliver heat in short bursts over several hours. It is not available for commercial sale
Keywords
  • OF LYCRA
  • PRINTED CIRCUIT BOARDS
  • GARMENTS
  • NYLON
  • ON NON WOVENS
  • EDUCATIONAL
  • FOR TRAINING
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: GIR1 has been used to classify this product by the terms of heading 6211 - tracksuits, ski suits and swimwear; other garments GIR 6 has been used to classify the goods to subheading level 621143 - other garments, women’s, or girls of man-made fibres 8 digit code 62114390 - other; of man-made fibres Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 62.11 Note 15 to Section XI Harmonised System Explanatory Notes (HSEN)s Note 1(a) to Chapter 85 Note 9 to Chapter 62