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Information for ruling 600007630

This section is Advance Tariff Ruling

Start date
07 Aug 2023
Expiry date
06 Aug 2026
Description
England Winter Hat. It comes in either grey or black with a England flag on the front. It is made from polyester and acrylic. It has a plastic hanging hook with cardboard tag that contains the product name and information. The hat is knitted; it is knitted into pieces, and sewn together. The hat is trimmed.
Keywords
  • HATS
  • KNITTED
  • OF POLYESTER
  • 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): 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 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