Information for ruling 600010444
This section is Advance Tariff Ruling
- Start date
- 15 Jul 2024
- Expiry date
- 14 Jul 2027
- Commodity code
- 6505009090 (opens in new tab)
- Description
- A hat and scarf set. The hat and scarf are both made from knitted acrylic. The photo attached shows a light grey hat and scarf with pink stars for age 7-12 years, the hat also has a pink pom pom on the top. For retail sale these items are packaged together as a set on a black plastic hanger with printed ages item suitable for.
- Keywords
-
- SCARVES
- KNITTED
- SETS, GARMENTS
- GOODS PUT UP IN SETS
- ACRYLIC
- PUT UP FOR RETAIL SALE
- HATS
- 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 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 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. 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) to heading 6505.