Information for ruling 600011104
This section is Advance Tariff Ruling
- Start date
- 08 Aug 2024
- Expiry date
- 07 Aug 2027
- Commodity code
- 6307901000 (opens in new tab)
- Description
- Multi-position ergonomic baby carrier Composition as follow: Outer 97% polyester 3% spandex Lining 88% polyester 12 % spandex Construction: knitted main body, woven adjustment straps, plastic waist buckle Weight: 790g Packaged in boxes made from cardboard
- Keywords
-
- OF WOVEN TEXTILE MATERIAL
- BABY CARRIERS
- OF POLYESTER
- 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 6307 - Other made-up articles, including dress patterns GIR3b has been used as the knitted textile is considered to be the essential character GIR 5b has been used to identify the type of packaging – cardboard box GIR 6 has been used to classify the goods to subheading level 630790 – other than elsewhere specified 8 digit code 63079010 - Knitted or crocheted Also classified in accordance with: HSEN to 6307 WCO opinions to 630790