Information for ruling 600011438
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2024
- Expiry date
- 08 Oct 2027
- Commodity code
- 6108910000 (opens in new tab)
- Description
- poncho towelling gown made of 100% cotton The poncho has short sleeves, front pockets, a hood and a full length zip. The Happy Hot Tubs logo is embroidered on the chest area The gown is intended to be used by customers when getting out of their hot tub or pool The poncho is supplied wrapped in plastic.
- Keywords
-
- PONCHO
- TERRY FABRICS
- OF COTTON
- KNITTED
- 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 6108 - Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted GIR 5b has been used to identify the type of packaging – plastic GIR 6 has been used to classify the goods to subheading level 610891 – Other than elsewhere specified; of cotton Also classified in accordance with: Chapter 61 note 9 HSEN to 6108