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Information for ruling 600010427

This section is Advance Tariff Ruling

Start date
15 May 2024
Expiry date
14 May 2027
Description
Wrist warmer (Wristies) A knitted tube made with a plain and purl stitch ribbing to both ends of the garment. The central portion is knitted in stocking stitch. The wristies are to be worn over hand and wrist (no thumb hole or finger cover) Fabric made from 12% wool, 18% Nylon, 55% recycled polyester, 12% Polyester, 3% spandex. Pair of Wristies are packed in packed clear polybag for retail sale.
Keywords
  • MADE UP ARTICLE
  • OF NYLON
  • TEXTILES AND TEXTILE ARTICLES
  • KNITTED FABRICS
  • TUBULAR KNITTINGS
  • CLOTHING ACCESSORIES
  • OF POLYESTER
  • OF WOOL
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: 1 pair in polybag. GIR 6 has been used to classify the goods to subheading level 611780 - Other accessories. CN code 61178010 - Knitted or crocheted, elasticated or rubberised. Also classified in accordance with: Chapter note 1 to chapter 61 Harmonised System Explanatory Notes (HSEN) to heading 61.17. Combined Nomenclature of the European union (CNENs) to heading 611780