Information for ruling 600011137
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2024
- Expiry date
- 05 Sep 2027
- Commodity code
- 6204499090 (opens in new tab)
- Description
- A denim bunny pinny style outfit and comes with a bodysuit. The pinny is made from 100% woven denim and is embroidered with rabbits and flowers on the front and has two rounded pockets on the front and buttons down the middle. The straps are not adjustable. The bodysuit is short sleeved and made from 95% cotton and 5% elastane, knitted. The items are packed together on a plastic hanger for retail sale. This application is to classify the pinny. A separate ATaR has been sent in for the body suit.
- Keywords
-
- WITH EMBROIDERY
- DRESS
- WITH BUTTON
- PUT UP FOR RETAIL SALE
- FOR BABIES
- WITH POCKET
- OF COTTON
- 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 (1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 6204 - Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). GIR 5(b) has been used to identify the type of packaging. On a plastic hanger. GIR 6 has been used to classify the goods to subheading level 620449 - Of cotton. 8 Digit Code - 62044990 - Of other textile material. 10 Digit Code - 6204499090 - Other than, elsewhere specified in this heading. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6204.