Information for ruling 600011102
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2024
- Expiry date
- 05 Sep 2027
- Commodity code
- 6117801000 (opens in new tab)
- Description
- The product is made from a 100% polyester microfibre jersey material, which has been knitted as a tube and then cut in lengths of 50cm. The product can be worn in many different ways as a bandana, headband, around the wrist, balaclava, around the neck and over the mouth. Packaged mounted around a piece of card.
- Keywords
-
- OF POLYESTER
- KNITTED ELASTICATED FABRICS
- KNITTED
- OF TEXTILE MATERIALS
- CLOTHING ACCESSORIES
- 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 GIR 6 has been used to classify the goods to subheading level 611780- Other accessories 8 Digit code 61178010- Knitted or crocheted, elasticated or rubberised Also classified in accordance with: Chapter 61 Note 1 Harmonised System Explanatory Notes (HSENs) to heading 6117