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Information for ruling 600006602

This section is Advance Tariff Ruling

Start date
20 Apr 2023
Expiry date
19 Apr 2026
Description
A hair accessory. Woven polyester hair scrunchie. This is used as a hair tie to fasten different types of hair. With name and pattern printing. Retail cardboard packaging.
Keywords
  • HAIR
  • WOVEN
  • OF POLYESTER
  • NOT HAND-MADE
  • OF SYNTHETIC FIBRE
  • 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 6217 - Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 GIR 6 has been used to classify the goods to subheading level 621710 - Accessories 10-digit code 6217100090 - Other than hand-made Also classified in accordance with: Chapter 62 Note 1 Harmonised System Explanatory Notes 6217