Information for ruling 600008429
This section is Advance Tariff Ruling
- Start date
- 16 Oct 2023
- Expiry date
- 15 Oct 2026
- Commodity code
- 6505009090 (opens in new tab)
- Description
- A knitted red and white pointed hat with a white pompom at the top of the hat. The hat is made from felt and polyester. The hat is a unisex novelty designed and used for the Christmas period. The hat is predominantly red and has a white band of textile material round the bottom of the hat. The hat is attached to a hanging tag.
- Keywords
-
- OF POLYESTER
- RED
- HEADGEAR
- WHITE
- OF TEXTILE MATERIALS
- WITH POMPON
- Justification
- Classification has been determined in accordance with: 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 6505 - Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed 8-Digit code 65050090 – Other than of fur felt or felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 00 00; Other than peaked caps 10-Digit code 6505009090 – Other than berets, in wool, hand-made Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 65 Harmonised System Explanatory Notes (HSEN)s to Heading 6505