Information for ruling 600009796
This section is Advance Tariff Ruling
- Start date
- 08 Mar 2024
- Expiry date
- 07 Mar 2027
- Commodity code
- 6505009090 (opens in new tab)
- Description
- A orange hat and knitted orange braces put up together for retail sale on a small card strip. The hat is made of polyethylene (PE) and polyester, and the braces are made of polyester. The hat and braces have various decorative images of ghost, witches and bats covering their outer surface. Packaged in a cardboard box.
- Keywords
-
- OF POLYESTER
- BRACES
- OF POLYETHYLENE
- HATS
- ORANGE, COLOUR
- 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 GIR 3 (C) has been used as it is considered that there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (B) has been used to identify the type of packaging used 8-digit code 65050090 – Other than of fur felt or of 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 Chapter 95 Harmonised System Explanatory Notes (HSEN)s to Heading 6505 Harmonised System Explanatory Notes (HSEN)s to Heading 9505