Information for ruling 600015481
This section is Advance Tariff Ruling
- Start date
- 29 Apr 2026
- Expiry date
- 28 Apr 2029
- Commodity code
- 6302600090 (opens in new tab)
- Description
- A baby towel with hood. This is decorated with an embroidered lion face and 3D ears. The towel is made from cotton. Size L76cm x W76cm. Packed in a polybag
- Keywords
-
- TOWELS
- OF COTTON
- FOR BABIES
- PUT UP FOR RETAIL SALE
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6302: Bedlinen, table linen, toilet linen and kitchen linen. GIR 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 630260 - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton 10 Digit Code - 6302600090 - Other than elsewhere specified. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) heading 6302 refers.