Information for ruling 600011356
This section is Advance Tariff Ruling
- Start date
- 13 Sep 2024
- Expiry date
- 12 Sep 2027
- Commodity code
- 9619005010 (opens in new tab)
- Description
- Reusable textile nappies worn by babies. The outer is made of knitted polyester fabric laminated to polyurethane, with multiple layers of fabrics sewn together which consists of polyester, nylon and an inner of polyester. It has Velcro fastener to fasten the item to the baby. Nappies are packaged in a singe poly bag with insert card or display cardboard box detailing the item as a nappy.
- Keywords
-
- OF NYLON
- OF POLYESTER
- OF POLYURETHANE
- NAPPIES FOR BABIES
- WITH FASTENING
- OF TEXTILE MATERIALS
- 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 9619 - Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material GIR 5B has been used to identify the type of packaging 8-Digit Code 96190050 - Of other textile material; Napkins and napkin liners and similar articles 10-Digit Code 9619005010 - Knitted or crocheted Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9619