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Information for ruling 600013512

This section is Advance Tariff Ruling

Start date
10 Sep 2025
Expiry date
09 Sep 2028
Description
Womens dress. This product is a women's dress intended for use as a form of uniform and advertising for the products at exhibitions, trade shows, or promotional events. The garment is typically made from a woven polyester or a polyester blend in a bright pink and white polka dot fabric, it is made by sewing in a fit, and flare style, with a wide elastic white belt.. They are selected for durability, comfort, and ease of maintenance. The dress is not intended for retail sale. It is supplied for staff for promotional personnel use only. These dresses may feature branding, logos, or colour schemes specific to an event or a company’s requirements. A variety of sizes are available from 6 - 16. The product is supplied folded on hangers and packaged in protective wrapping.
Keywords
  • OF POLYESTER
  • OF SYNTHETIC FIBRE
  • OF WOVEN FABRIC
  • FOR LADIES
  • DRESSES
  • MADE UP BY STITCHING
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: GIR1 has been used to classify this product by the terms of heading 6204 - women's or girls dresses. GIR 3b Has been used as the woven polyester fabric has the essential character. GIR 6 has been used to classify the goods to subheading level 620443 - of synthetic fibres Also classified in accordance with: XI Section Notes 1 & 7 Heading 6204 Chapter notes 1 & 9. Harmonised System Explanatory Notes (HSEN) 6204 Combines Nomenclature Explanatory Notes (CNEN) 6204