Information for ruling 600008398
This section is Advance Tariff Ruling
- Start date
- 05 Oct 2023
- Expiry date
- 04 Oct 2026
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Eye mask and ear plugs. The items are packaged and sold together to form a set. The contoured knitted polyester satin mask has two lengths of elastic stitched on to the sides, towards the top and bottom to keep it in place on the head. The mask is cut to contoured eye and nose. It is finished with bias binding machine stitched around the outer edge to prevent the fabric edges from fraying. The black mask is placed over the eyes and the elastic round the back of the head to keep the mask in place over the eyes, to diminish light and aid relaxation and sleep. The earplugs are made from 100% Ethylene-vinyl acetate (EVA), also known as poly(ethylene-vinyl acetate) (PEVA) to be placed inside the ear canal to diminish sound and aid relaxation and sleep. The earplugs are classified to 3926909790 if sold separately. The mask and earplugs are packaged together in separated heat-sealed poly bags with a header card for both retail and trade sales.
- Keywords
-
- RELAXATION
- OF POLYESTER
- TEXTILE
- EYE MASK
- OF WOVEN TEXTILE MATERIAL
- FOR SLEEP
- Justification
- 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)). Classification has been determined in accordance with the following: 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 3b Essential character as a set. GIR 5b has been used to identify the type of packaging – Heat sealed together in separated poly bags. GIR 6 has been used to classify the goods to subheading level 630790 - other than floor cloths, dishcloths, dusters and similar cleaning cloths, life jackets and lifebelts. 8-digit code: 63079010 – Knitted or Crocheted. Also classified in accordance with: Chapter 63 note 1 Harmonised System Explanatory Notes (HSEN’s) to heading 6307