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This section is Advance Tariff Ruling Information for ruling 600015811
- Start date
- 10 Jul 2026
- Expiry date
- 09 Jul 2029
- Commodity code
- 6204631890 (opens in new tab)
- Description
- An adult one sized fancy-dress, piggyback trouser costume. The costume gives the illusion of an adult human male/female sitting on the shoulder of the president of the USA. In reality there is a person standing inside a pair of trousers. The costume consists of a pair of trousers which the wearer steps into. The lower part of the trousers are made from blue polyester woven fabric, the middle part of the trousers are styled to look like a blue jacket with a white shirt and a red tie. The arms of the jacket and the hands have some padding. At the hem of the trousers is an additional piece of black material that has a strip of elastic attached, the elastic is placed under the wearers foot/shoe with the black material covering the persons shoe/foot. The upper part of the trousers is constructed from black material, attached to this are two unstuffed black cylindrical shapes which once stuffed will give the appearance of the wearer’s legs. A padded latex mask shaped to represent the president of the USA’s head is attached to the front of the trousers at waist height. The costume has no male or female fastenings. There is a white cord drawstring sewn into the waistband that can be pulled to tighten the product around the waist. It is packaged within a clear plastic bag with press stud closure and has a card insert. The costume is hand wash only.
- Keywords
-
- MASKS
- OF TEXTILE MATERIAL
- OF LATEX
- PIGGYBACK
- WITH DRAWSTRING
- TEXTILE ARTICLES
- FANCY DRESS COSTUME
- REPRESENTING A HUMAN BEING
- OF MAN-MADE TEXTILE MATERIAL
- WOVEN
- OF SYNTHETIC FIBRE
- TROUSERS
- 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 6204: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). GIR 3B - Has been used as the woven trousers are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: clear plastic bag with press stud closure. GIR 6 - Has been used to classify the goods to subheading level 620463: Trousers, bib and brace overalls, breeches and shorts; Of synthetic fibres. 8 DIGIT CODE 62046318: Trousers and breeches; Other than industrial and occupational. 10 DIGIT CODE 6204631890: Other than hand-printed by the “batik” method. Also classified in accordance with: Section XI note 7 Chapter 95 note 1 e exclusion Chapter 62 note 1 Chapter 62 note 9 Harmonised System Explanatory Notes (HSEN) to heading 6204 Harmonised System Explanatory Notes (HSEN) to heading 6104 Harmonised System Explanatory Notes (HSEN) to heading 6103 (D)