Information for ruling 600010859
This section is Advance Tariff Ruling
- Start date
- 25 Jul 2024
- Expiry date
- 24 Jul 2027
- Commodity code
- 6117808000 (opens in new tab)
- Description
- The children's knitted neck warmer is a garment designed to provide warmth and comfort to children aged 3-8 years during cold weather. It is green in colour and covers the shoulders, back and chest. The exterior is composed of merino wool and acrylic; the lining is cotton. It is produced through knitting; the neck warmer is produced through a knitting process that combines merino wool and acrylic fibres. The cotton lining is stitched inside the knitted exterior to provide an additional layer. They are Individually Packaged with each neck warmer in a transparent, resealable compostable plastic bag to protect it during transportation and storage. the neck warmer is neither elasticised nor rubberised. The packaging includes a label with the product name, material composition and care instructions.
- Keywords
-
- SQUARE SCARVES
- FOR CHILDREN
- WOOL
- NECK
- KNITTED
- ACRYLIC
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 has been used to classify this product by the terms of heading 6117 other made-up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories GIR 5B has been used to identify the type of packaging: polybag GIR 6 has been used to classify the goods to subheading level 611780 - other accessories (other than shawls, scarves, mufflers, mantillas, veils and the like) 8 digit code: 61178080 - other than knitted or crocheted, elasticated or rubberised Also classified in accordance with: Harmonised System Explanatory Notes to heading 6117