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Information for ruling 600006965

This section is Advance Tariff Ruling

Start date
30 May 2023
Expiry date
29 May 2026
Description
Product is a felt beret hat made from 100% sheep's wool. It is machine made. The beret does not have a lining.
Keywords
  • OF WOOL
  • OF WOOL-FELT
  • BERETS
  • HEADGEAR
  • MACHINE MADE
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 of 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 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 8 Digit Code 65050090 Other than of fur or of felt of wool and fur, made from the hat bodies, hoots or plateaus of heading 6501 00 00; Other than peaked caps 10 Digit Code 6505009090 Other than berets, in wool, handmade Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 6505 including note (2)