Information for ruling 600010827
This section is Advance Tariff Ruling
- Start date
- 09 Aug 2024
- Expiry date
- 08 Aug 2027
- Commodity code
- 6111209000 (opens in new tab)
- Description
- Knitted cotton clothing set for baby girls aged 3 – 6 months. The set comprises of a bodysuit, a pair of shorts and a hat, they are presented together for retail sale. The body suit has popper fastenings and is short sleeved. The body suit is a one piece covering the torso and shoulders with a shoulder overlap with snap buttons down the front.
- Keywords
-
- WITH PRINTED DESIGN
- COVERING UPPER PART OF BODY
- SHORTS
- WITH PRESS-FASTENER
- KNITTED
- OF COTTON
- PUT UP FOR RETAIL SALE
- HATS
- FOR BABIES
- SETS, GARMENTS
- 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 6111 - babies' garments and clothing accessories, knitted or crocheted. GIR 3b has been used as the bodysuit is considered to be the essential character GIR 6 has been used to classify the goods to subheading level 611120 - of cotton 8 digit code 61112090 - other than gloves, mittens and mitts. Also classified in accordance with: Chapter 61 notes 1 and 6 Harmonised System Explanatory Notes (HSEN) to heading 6111