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Information for ruling 600012096

This section is Advance Tariff Ruling

Start date
14 Jan 2025
Expiry date
13 Jan 2028
Description
A waterproof arm band made from polyester. The item has an adjustable 10cm Velcro fastening. This secures the band around the arm. The product is available in various colours and sizes.
Keywords
  • TEXTILE ARTICLES
  • WOVEN
  • OF POLYESTER
  • TEXTILES AND TEXTILE ARTICLES
  • PUT UP FOR RETAIL SALE
  • ARM-BANDS
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)) 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 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 630790: Floorcloths, dishcloths, dusters and similar cleaning cloths, other than life jackets and lifebelts 8 Digit code 63079098: Other than protective facemasks 10 Digit code 6307909899: Other than hand made Also classified in accordance with: Section note 7 to heading 6307 Harmonised System Explanatory Notes to heading 6307