Information for ruling 600007631
This section is Advance Tariff Ruling
- Start date
- 07 Aug 2023
- Expiry date
- 06 Aug 2026
- Commodity code
- 6117100000 (opens in new tab)
- Description
- England winter scarf. It is white with the England flag and the word ‘England’ written in the middle in black text. It is ended with black tassels. It is made from acrylic. It is knitted. It has a plastic hanging hook with cardboard tag that contains the product name and information.
- Keywords
-
- OF TEXTILE MATERIAL
- SCARVES
- KNITTED
- CLOTHING ACCESSORIES
- 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 the 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 5 (b) has been used to identify the type of packaging – hanging tag GIR 6 has been used to classify the goods to subheading level 611710 - shawls, scarves, mufflers, mantillas, veils, and the like Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to 6117 note 1