Information for ruling 600010994
This section is Advance Tariff Ruling
- Start date
- 15 Aug 2024
- Expiry date
- 14 Aug 2027
- Commodity code
- 6505009090 (opens in new tab)
- Description
- This item is a handmade costume headpiece and accessory, designed for wearing as part of a cosplay or fancy dress outfit. It is made out of spandex fabric, Ethylene-vinyl acetate (EVA) foam sheets, metre spandex fabric, Dry couscous, Fiberfill, Foam clay, Polystyrene beads, Acrylic sealer's caulk, Paper mache and Lightweight wall filler. It packaged in bubble wrap upon shipment. It is made from the following materials:
- Keywords
-
- OF PLASTIC
- HANDMADE
- POLYESTER FLEECE FILLING
- CAPS, HEADGEAR
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 is used to classify the product by the terms of 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; hair-nets of any materials whether or not lined or trimmed. GIR 5(b) has been used to identify the type of packaging 8 Digit Code: 65050090 - other than elsewhere specified 10 Digit Code: 6505009090 other than berets, in wool, hand-made. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 6505