Information for ruling 600008198
This section is Advance Tariff Ruling
- Start date
- 04 Oct 2023
- Expiry date
- 03 Oct 2026
- Commodity code
- 6117808000 (opens in new tab)
- Description
- Product is a unisex fleece neck warmer. It is made from 100% polyester which is knitted. It is packaged with a header card attached to it.
- Keywords
-
- OF POLYESTER
- SCARVES
- KNITTED FABRICS
- CLOTHING ACCESSORIES
- NOT ELASTIC
- 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 6117 - Other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories GIR 5b - has been used to identify the type of packaging as packaged with a header card. GIR 6 - has been used to classify the goods to subheading level 611780 Other than shawls, scarves, mufflers, mantillas, veils and the like and parts. 8 Digit Code 61178080 Other than knitted or crocheted, elasticated or rubberised Also classified in accordance with: Chapter note 1 to chapter 61 The Harmonized System Explanatory Notes (HSENs) to heading 6117