Information for ruling 600013085
This section is Advance Tariff Ruling
- Start date
- 21 May 2025
- Expiry date
- 20 May 2028
- Commodity code
- 6505003000 (opens in new tab)
- Description
- Baseball cap is made from cotton and is a curved peaked cap style. It consists of a six-panel crown and eyelet vents. It has a company logo on the front of the cap. The cap is knitted. It is not lined or trimmed. It is packaged in cardboard boxes.
- Keywords
-
- PEAKED CAPS
- OF TEXTILE MATERIAL
- HATS
- CAPS, HEADGEAR
- 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 GIR’s: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 has been used to classify the product by the terms of heading 6505 - Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed GIR 5b Has been used to identify the type of packaging: Packaged in boxes 8-digit code 65050030 – Other than of fur felt or of felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 00 00; peaked caps Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 6505 (4)