Information for ruling 600011419
This section is Advance Tariff Ruling
- Start date
- 23 Sep 2024
- Expiry date
- 22 Sep 2027
- Commodity code
- 6114200000 (opens in new tab)
- Description
- A knitted short sleeved bodysuit to fit a child aged 18 - 24 months old. It is made from 95% cotton and 5% elastane. It is sold as a set with a pinny dress, which is classified separately and sold together on a plastic hanger.
- Keywords
-
- FOR YOUNG CHILDREN
- OF ELASTANE
- WITH SHORT SLEEVES
- KNITTED FABRICS
- FOR CHILDREN
- BODYSUIT
- 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 3(1)(b)). General Interpretative Rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 6114 - Other garments, knitted or crochetted. GIR 5(b) has been used to identify the type of packaging. The product is packed on a hanger. GIR 6 has been used to classify the goods to subheading level 611420 - Of cotton. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 6114.