Information for ruling 600014924
This section is Advance Tariff Ruling
- Start date
- 20 May 2026
- Expiry date
- 19 May 2029
- Commodity code
- 6217100090 (opens in new tab)
- Description
- The scrunchie is a woven hair accessory made from polyester with a cotton stitching thread, with an inside made from rubber and spandex. It is blue and orange in colour and is primarily used to fasten medium to long length hair, while doubling as a fashion item. There are 3 scrunchies which are light blue, darker blue and orange in colour. packaged with a backing card made of foil matt laminated paper. There are patterns of oranges, stars and text decorating the scrunchies on the outside.
- Keywords
-
- OF POLYESTER
- HAIR SCRUNCHIE
- TEXTILE ARTICLES
- HAIR PRODUCT
- ACCESSORIES
- WOVEN
- 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 packaging as a backing card made of foil matt laminated paper. 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