Information for ruling 600015009
This section is Advance Tariff Ruling
- Start date
- 09 Mar 2026
- Expiry date
- 08 Mar 2029
- Commodity code
- 6104430000 (opens in new tab)
- Description
- The product is a fancy‑dress cheerleading costume. The garment is red with white and black features, it extends from the shoulders to knee length and is made from 95% knitted polyester and 5% spandex. The word “Cheers” is printed in black on the front of the costume. The manufacturing process includes printing, cutting and sewing the dress. The item is packaged in a plastic zip‑lock bag.
- Keywords
-
- FANCY DRESS COSTUME
- OF POLYESTER
- KNITTED
- OF SPANDEX
- OF SYNTHETIC FIBRE
- DRESS
- FANCY DRESSES
- Justification
- Classification is 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 (GIRS) GIR 1 - has been used to classify this product by the terms of heading 6104 - women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. GIR 5 b) - Has been used to identify the type of packaging: Packaged in a zip lock bag GIR 6 - has been used to classify to subheading level 610443 - Dresses, Of synthetic fibres Also classified in accordance with: Chapter 95 Heading 9505 Note 1 e)