Information for ruling 600010112
This section is Advance Tariff Ruling
- Start date
- 05 Apr 2024
- Expiry date
- 04 Apr 2027
- Commodity code
- 6117100000 (opens in new tab)
- Description
- Neck scarf Made of 100% polyester, in a soft faux fur knitted pile fabric, imitating a tigers stripes,. The fabric has been cut into pieces and machine sewn to produce a tubular shape. The scarf is designed to be pulled over the head and worn as a neck scarf, it could also have other uses. Such as a snood or a face covering. The scarf is available in 7 different colours, with more designs being made available at a later date. Measuring approximately 85cm. Swing tag attached, packaged in a plastic bag for wholesale distribution.
- Keywords
- KNITTED OF POLYESTER CLOTHING ACCESSORIES IN TUBULAR FORM MADE UP BY STITCHING LOOPED PILE KNITTINGS SCARF
- 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 5 (b) has been used to identify the type of packaging: Swing tag attached, presented clear plastic bag. GIR 6 has been used to classify the goods to subheading level 6117 10 - Shawls, scarves, mufflers, mantillas, veils, and the like. Also classified in accordance with: Chapter 61 Note 1 Harmonised System Explanatory Notes (HSENs) to Heading 6117 Note 1 and 7 Combined Nomenclature Explanatory Notes to Heading 6117 Schenker Ruling(Regulation (EEC) No 2454_93