Information for ruling 600013467
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2026
- Expiry date
- 21 Jan 2029
- Commodity code
- 6211339000 (opens in new tab)
- Description
- A fancy-dress police costume designed for children to dress up in. The costume has a black shirt with short sleeves, with a fastening that goes left over right, that is secured by five silver metal buttons down the front middle of the shirt. There are two chest pockets one on either side of the shirt. The pockets also have a silver button to secure them. The left pocket says "POLICE" in silver writing just above the pocket, The right pocket has a silver police style badge just above it. The shirt is made of 100% woven polyester and is machine made. The costume is not machine washable. The trousers are black in colour and are made of 100% woven polyester and are machine made. The hat has a PVC peak and just above the peak in the centre at the front is a police badge. The hat is black in colour. The shirt, trousers and hat are all packaged together in a clear PPE bag which includes a display card with artwork of the image and descriptions of the costume. The display card is packed inside the bag at the front for display purposes.
- Keywords
-
- FOR DRESSING UP
- BADGES
- FOR PLAY
- CLOTHING ACCESSORIES
- LEFT OVER RIGHT FASTENING
- COSTUME
- FANCY DRESS COSTUME
- POLICE
- WITH HAT
- FOR CHILDREN
- 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: GIR 1 Has been used to classify this product by the terms of heading 6211 - Tracksuits, ski suits and swimwear; other garments. GIR 5(b) Has been used to identify the type of packaging as within a clear PPE bag. GIR 6 Has been used to classify the goods to subheading level 621133 - Other garments, men's or boys'; Of man-made fibres. 8 Digit Code 62113390 – Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 6211