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Information for ruling 600014053

This section is Advance Tariff Ruling

Start date
16 Dec 2025
Expiry date
15 Dec 2028
Description
A set of 30 black hair elastics. They are approximately 2.5cm in diameter. Each hair elastic is formed from a tubular vulcanised rubber band (40%) encased with braided fibres (50% cotton & 10% polyester). They are used to secure and hold the hair in place. The hair elastics are attached to a hanging tag & put up for retail sale.
Keywords
  • HAIR ACCESSORIES
  • OF POLYESTER
  • OF RUBBER
  • VULCANISED RUBBER
  • BRAIDED
  • OF COTTON
  • FOR HAIR
  • PUT UP FOR RETAIL SALE
  • VULCANIZED
  • HAIR 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)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 6217: Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212. GIR 5 (b) - Has been used to identify the type of packaging: Hanging tag. GIR 6 - Has been used to classify the goods to subheading level 621710: Accessories. 10 DIGIT CODE 6217100090: Other than hand-made. Also classified in accordance with: General section Chapter 62 note 1 Harmonised System Explanatory Notes (HSEN) heading 6217