Information for ruling 600010453
This section is Advance Tariff Ruling
- Start date
- 28 Jun 2024
- Expiry date
- 27 Jun 2027
- Commodity code
- 6104430000 (opens in new tab)
- Description
- An oversized hoodie blanket, available in just one size, the sample has a navy exterior and white lining of plush knitted fabric. The fabric is 100% polyester. The item is approximately 90cm in length, reaching over half the thigh, so covers the upper and lower part of the body. It has a hood and a large, patch pocket (so-called kangaroo pocket) at the front, It is without opening and without fastening, has long sleeves, with attached ribbed cuffs. The oversized hoodie can be worn without another item of clothing covering the lower body. Due to the length of the garment, for classification purposes, this product is considered to be a dress. It is put up for retail sale.
- Keywords
-
- KNITTED FABRIC
- OF POLYESTER
- WITHOUT OPENING
- WITH LINING
- WITH LONG SLEEVES
- DRESSES
- PUT UP FOR RETAIL SALE
- WITH HOOD
- WITHOUT FASTENING
- OF SYNTHETIC FIBRE
- WITH POCKET
- 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 6104: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. GIR 6 - Has been used to classify the goods to subheading level 610443: Dresses; of synthetic fibres. Also classified in accordance with: Chapter 61 general section notes 1 & 9.