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Information for ruling 600015025

This section is Advance Tariff Ruling

Start date
18 Mar 2026
Expiry date
17 Mar 2029
Description
2-pack of knitted cotton long sleeved sleepsuits/Bodysuits. Two different colours, white and mink, wrap front and popper fastenings. One has a ‘Little Love’ embroidered slogan to the chest and star patch near the leg opening, while the other is a plain design. Adjustable gusset 6 x poppers. Composition Cotton, Elastane . Age 18-24 months. Length from side neck to crotch fold is 46.3cm.
Keywords
  • OF COTTON
  • FOR BABIES
  • CLOTHING OUTFIT
  • KNITTED FABRIC
  • BODYSUIT
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 6111 - Babies' garments and clothing accessories, knitted or crocheted GIR 6 has been used to classify the goods to subheading level 611120 – Of cotton 8 Digit Code 61112090 – Other than Gloves, mittens and mitts Also classified in accordance with: Chapter 61 Note 1 and Note 6 Harmonised System Explanatory Notes (HSENs) to 6111 refers