Information for ruling 600015560
This section is Advance Tariff Ruling
- Start date
- 05 May 2026
- Expiry date
- 04 May 2029
- Commodity code
- 6114200000 (opens in new tab)
- Description
- Toddler Sleep Bag. It is made from Soft Cotton Jersey Knit, Elastane, Recycled Polyester. It has metal poppers on the shoulders and a plastic zip fastening. The filling is 1.5 tog. Measurements: length from centre back neck to bottom edge is 94.5cm and Max Body height is 92cm which is 18/24mths. Put up for retail sale.
- Keywords
-
- OF POLYESTER
- KNITTED
- FILLED
- PADDED
- FOR TODDLERS
- OF COTTON
- FOR SLEEP
- SLEEPING BAGS
- 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 6114 - Other garments, knitted or crocheted GIR 6 has been used to classify the goods to subheading level 611420 – Of cotton Also classified in accordance with: Chapter 61 Note 1 Chapter 61 Note 6 exclusion Chapter 61 Section Note 2(A) Harmonised System Explanatory Notes (HSENs) to 6114 refers