Information for ruling 600007858
This section is Advance Tariff Ruling
- Start date
- 31 Aug 2023
- Expiry date
- 30 Aug 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A knitted product used for covering the eyes, commonly used to aid in falling asleep, while improving the quality of sleep. Made from 100% silk with polyester filling. One mask per box,
- Keywords
-
- KNITTED FABRIC
- EYE MASKS
- WITH POLYESTER
- FOR SLEEP
- SILK
- 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 of 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 6307 – Other made-up articles, including dress patterns GIR 5b has been used to identify the type of packaging as a small box. GIR 6 - has been used to classify the goods to subheading level 630790 Other than Floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 Digit Code 63079010 Knitted or crocheted Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) top heading 6307