Information for ruling 600006982
This section is Advance Tariff Ruling
- Start date
- 28 Jun 2023
- Expiry date
- 27 Jun 2026
- Commodity code
- 6117808000 (opens in new tab)
- Description
- The set includes a 8cm in diameter nylon donut, 6 iron hair grips and 2 hairbands. The hairbands are formed by a tubular vulcanised rubber band encased with synthetic fibres (non-woven polyester), they are used to hold the hair securely. The nylon donut is then used to help shape the hair into a hairbun style, the grips are used to hold the ends securely in place. They are attached to a header card and put up for retail sale.
- Keywords
-
- OF NYLON
- OF POLYESTER
- OF RUBBER
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- HAIR GRIPS
- OF IRON
- 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 6117: Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. GIR 3B - Has been used as the nylon donut is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Header card. GIR 6 - Has been used to classify the goods to subheading level 611780: Other accessories. 8 DIGIT CODE 61178080: Other than knitted or crocheted, elasticated or rubberised. Also classified in accordance with: Chapter 61 note 1 Harmonised System Explanatory Notes (HSEN) to heading 9615 exclusion Harmonised System Explanatory Notes (HSEN) to heading 6117