Information for ruling 600008130
This section is Advance Tariff Ruling
- Start date
- 15 Aug 2023
- Expiry date
- 14 Aug 2026
- Commodity code
- 6302600090 (opens in new tab)
- Description
- This is a cotton towel with a hood used drying babies after bathing. The hood has ears and eyes to give the towel an animal effect face. It is a sandy brown colour. It is made from 100% cotton with 320gsm velour. It is packed by being rolled up with a cardboard belly band around it. It is made in Pakistan.
- Keywords
-
- TERRY FABRICS
- ROUNDED AT THE ENDS
- FOR BABIES
- TOWELS
- FOR DRYING
- OF COTTON
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6302: Bedlinen, table linen, toilet linen and kitchen linen. GIR 5(b) has been used to identify the type of packaging. Packed in a cardboard belly band. GIR 6 has been used to classify the goods to subheading level 630260 - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton 10 Digit Code - 6302600090 - Other than elsewhere specified. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) heading 6302 refers.