Information for ruling 600009507
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2024
- Expiry date
- 22 Jan 2027
- Commodity code
- 6117801000 (opens in new tab)
- Description
- Cosmetic microfibre headband. A circular headband with a self-fabric decorative bow attached at the top of the band. The product is a hairband made of a polyester knitted fabric with an elastic insert stitched into the band. The band is used to be worn around the head at the hairline to hold the hair back whilst washing the face, applying makeup or various creams a part of a beauty regime. The band is available in two colours, green and lilac. The band is machine made, not hand stitched, and is made as one size.
- Keywords
-
- OF POLYESTER
- HEADBAND
- OF SYNTHETIC FIBRE
- BEAUTY PRODUCTS
- HAIR BANDS
- KNITTED FABRICS
- HAIR
- 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 (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: The product is packaged in a printed matte sleeve with a euro hook and have a clear circle tamper seal on the back. GIR 6 has been used to classify the goods to subheading level: 611780: Other than: Shawls, scarves, mufflers, mantillas, veils and the like. 8-digit code: 61178010: Knitted or crocheted, elasticated or rubberised Also classified in accordance with: Heading 6117 Chapter note 1 & 7f, b,& g. Harmonised System Explanatory Notes to heading: 6117 Harmonised System Explanatory Notes (HSEN) to heading 9615 exclusion. Combined Nomenclature Explanatory Note to heading: 6117 – 61178010 to 61178080.