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Information for ruling 600012009

This section is Advance Tariff Ruling

Start date
17 Jan 2025
Expiry date
16 Jan 2028
Description
A reusable adult bib. The front of the bib is made up of 95% Polyester and 5% Rayon, the back is 100% PVC. The bib has press stud fastenings for secure and easy use, it measures approximately 90cm x 45cm. The bib is machine washable. From the information supplied within the blue striped design product details, there is 1 bib per pack and 100 packs per case.
Keywords
  • RAYON
  • OF POLYESTER
  • OF PVC
  • WASHABLE
  • FOR ADULTS
  • BIBS
  • CLOTHING ACCESSORIES
  • WITH PRESS STUD
  • WITH FASTENING
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 6217: Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212. GIR 6 - Has been used to classify the goods to subheading level 621710: Accessories. 10 DIGIT CODE 6217100090: Other than hand-made. Also classified in accordance with: General section Chapter 62 note 1 Harmonised System Explanatory Notes (HSEN) to heading 6217