Information for ruling 600007241
This section is Advance Tariff Ruling
- Start date
- 02 Jun 2023
- Expiry date
- 01 Jun 2026
- Commodity code
- 6505003000 (opens in new tab)
- Description
- A peaked baseball style cap, that has a LED light on the brim. It is 100% cotton with drill 5 panel design pre-curved peak, with stitched ventilation eyelets. Has replaceable lithium cells Continuous or flashing LED lighting system
- Keywords
-
- WITH LUMINOUS DEVICE
- LED
- PEAKED CAPS
- OF TEXTILE MATERIAL
- HATS
- CAPS, HEADGEAR
- OF COTTON
- 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 (GIRs): 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 3(b) has been used to identify the essential character -the Cap 8-digit code 65050030 – Other than of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 00 00; Peaked Caps Also classified in accordance with: Harmonised System Explanatory Notes to Heading 6505 -note (4)