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Information for ruling 600006782

This section is Advance Tariff Ruling

Start date
12 May 2023
Expiry date
11 May 2026
Description
A mans hat and gloves set. The hat and gloves are both made from knitted acrylic.These items are packaged together in a plastic polybag
Keywords
  • TEXTILE ARTICLES
  • HATS
  • KNITTED
  • GOODS PUT UP IN SETS
  • GLOVES
  • ACRYLIC
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6505: Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed GIR 3C Has been used, as there is no essential character, therefore the article has been classified to last in numerical order within the tariff. 5b Has been used to identify the packaging 8 Digit code 65050090: Other than peaked caps 10 Digit code 6505009090: Other than berets,in wool hand made Also classified in accordance with: Harmonised System Explanatory Note to heading 6505