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Information for ruling 600011325

This section is Advance Tariff Ruling

Start date
27 Sep 2024
Expiry date
26 Sep 2027
Description
An elasticated textile friendship bracelet that bears a name. It is made of woven fabric that is purple and has tassels. It is packaged on a cardboard tag. The product is not handmade,
Keywords
  • OF TEXTILE MATERIAL
  • MADE UP
  • CLOTHING ACCESSORIES
  • ELASTICATED
  • WRISTBANDS
  • WOVEN
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 has been used to classify this product by the terms of heading 6307 - Other made-up articles, including dress patterns GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 630790 - Other 8-digit code 63079098 - Other than protective masks 10-digit code 6307909899 - Other than hand-made Also classified in accordance with: Section XI note 7 Harmonised System Explanatory Notes 6307