Information for ruling 600007628
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2023
- Expiry date
- 06 Aug 2026
- Commodity code
- 6505009090 (opens in new tab)
- Description
- Girls winter hat & gloves set case. The hat and gloves are purple with a white stripe have a small pink bow attached. The gloves are made from acrylic and the hats are made from acrylic, polyester and elastane. The hat and gloves are knitted. The product is trimmed. Each set is packaged with a cardboard hanging tag and pinned together with a plastic pin.
- Keywords
-
- OF POLYESTER
- WITH LINING
- HATS
- KNITTED
- OF 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)). General Interpretative Rules GIR’s: GIR1 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 (c) has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (b) has been used to identify the type of packaging – plastic hanging hook with cardboard tag 8 Digit Code: 65050090 other than peaked caps 10 Digit Code: 6505009090 other than berets, in wool, hand made Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 6505