Information for ruling 600011519
This section is Advance Tariff Ruling
- Start date
- 22 Oct 2024
- Expiry date
- 21 Oct 2027
- Commodity code
- 6505009090 (opens in new tab)
- Description
- Santa hat. The product is a novelty hat designed and used mainly at the within the Christmas period. As this hat has no left over right or right over left fastenings and is considered a unisex product that can be worn by both sexes, adult and children. The product is machine sewn, made from a non-woven felt type fabric including polyester yarn used for the stitching. The hat is triangular in shape. The body of the hat is bright red in colour, with white band of felt type fabric shaped at the open end designed to fit around the head. There is also white pompom on the pointed top. The dimensions are approximately 30cm x 40cm including the pompom
- Keywords
-
- SANTA HAT
- OF POLYESTER
- HATS
- POMPOM
- MADE UP BY STITCHING
- MACHINE SEWN
- OF NONWOVEN
- HEADGEAR
- FESTIVE DESIGN
- 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 the product by the terms of heading 6505 - Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed 8-Digit code 65050090 – Other than of fur felt or felt of wool and fur, made from the hat bodies, hoods or plateaux of heading 6501 00 00; Other than peaked caps 10-Digit code 6505009090 – Other than berets, in wool, hand-made Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 65 Harmonised System Explanatory Notes (HSEN)s to Heading 6505 Also classified in accordance with: Heading 6505 Chapter note 1c. Harmonised System Explanatory Note (HSEN) to Chapter 65 Harmonised System Explanatory Note (HSEN)s to Heading 65.05 (4)( c) (e) Combined Nomenclature Explanatory Notes 9505 (i) EU Regulation 2016/2222 EU Regulation No 401/2012 of 7 May 2012