Information for ruling 600007495
This section is Advance Tariff Ruling
- Start date
- 20 Jun 2023
- Expiry date
- 19 Jun 2026
- Commodity code
- 9615110000 (opens in new tab)
- Description
- This is a pack of 6 combs, for combing hair. The combs are all black, and come in different sizes. They are packed in a card back with a blister front.
- Keywords
-
- COMBS
- OF PLASTIC
- FOR HUMAN USE
- PUT UP FOR RETAIL SALE
- FOR HAIR
- 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(1)(b)). General Interpretative Rules (GIRs) GIR 1 has been used to classify this product by the terms of heading 9615 - Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof. GIR 5 (b) has been used to identify the type of packaging. The combs are packed in a card back with a blister front. GIR 6 has been used to classify the goods to subheading level 961511 - Of hard rubber or plastics. Also classified in accordance with the Harmonised System Explanatory Notes HSENs) to heading 9615 refers.