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Information for ruling 600014035

This section is Advance Tariff Ruling

Start date
07 Oct 2025
Expiry date
06 Oct 2028
Description
A cable knit hat with a pompom attached to the top, it also has a ribbed band and is unlined. The pompom is the same colour as the hat. From the information provided it is made from 100% acrylic. There is a plastic hanging tag and a card label attached. It is put up for retail sale.
Keywords
  • POMPOM
  • BEANIE
  • BOBBLE HAT
  • KNITTED
  • ACRYLIC
  • PUT UP FOR RETAIL SALE
  • HATS
  • HEADGEAR
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 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 5 (b) - Has been used to identify the type of packaging: Plastic hanging tag with a card label. 8 DIGIT CODE 65050090: 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; Other than peaked caps. 10 DIGIT CODE 6505009090: Other than berets, in wool, hand-made. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 65 refers Harmonised System Explanatory Notes (HSEN) to heading 6505 refers