Information for ruling 600006597
This section is Advance Tariff Ruling
- Start date
- 20 Apr 2023
- Expiry date
- 19 Apr 2026
- Commodity code
- 6214300090 (opens in new tab)
- Description
- A 100% woven polyester pashmina shawl. Not hand-made.
- Keywords
-
- WOVEN
- OF POLYESTER
- SCARVES
- OF WOVEN FABRIC
- 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 6214 - Shawls, scarves, mufflers, mantillas, veils and the like GIR 6 has been used to classify the goods to subheading level 621430 - Of synthetic fibres 10-digit code 6214300090 - Other than hand-made Also classified in accordance with: Chapter 62 Note 1 Harmonised System Explanatory Notes to heading 6214