Information for ruling 600011521
This section is Advance Tariff Ruling
- Start date
- 22 Oct 2024
- Expiry date
- 21 Oct 2027
- Commodity code
- 6210109800 (opens in new tab)
- Description
- Santa suit A 5-piece Santa suit designed for adults, intended to be worn together. Jacket: 100% Polyester, non-woven fabric. Approx dimensions 71cms length and 60cm width. It has no fastening at the front therefore considered a unisex garment. Trousers: 100% Polyester, non-woven fabric. Approx dimensions 52cm waist and 90cm length. Including red drawstring channel around the waist. It has no fastening at the front therefore considered a unisex garment. Hat: 100% Polyester, non-woven fabric. Approx dimensions 40cm x 28cm. Including white pom-pom on tip of the hat. Belt: Plastic belt approx dimensions 132cm length x 4cm including a plastic buckle approx dimensions 5.5cm x 3.5cm. Beard: Approx dimensions 27cm length x 21cm with elastic band. All 5 items (Jacket, Trousers, Hat, Belt & Beard) are packaged in one plastic bag with small promotional flyer for retail sale. This 5-piece suit is to usually worn as a novelty item , mostly during seasonable charitable fundraising events, and is designed for short term wear.
- Keywords
-
- TEXTILE
- OF POLYESTER
- SANTA SUIT
- WITH WRAPOVER
- FOR UNISEX
- COSTUME
- OF NONWOVEN
- GOODS PUT UP IN SETS
- 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 6210- Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 GIR 3 (B) has been used as the Jacket and Trousers are considered to be the essential character GIR 5 (B) has been used to identify the type of packaging: GIR 6 has been used to classify the goods to subheading level 621010-Of fabrics of heading 5602 or 5603 8-digit code 62101098- Of fabrics of heading 5603; Other than single-use gowns, of a kind used by patients or surgeons during surgical procedures Also classified in accordance with: Chapter 61 Note 1 Chapter 62 Note 1 Chapter 62 Notes 9 Chapter 95 Note 1(e) Harmonised System Explanatory Notes (HSEN)s to Chapter 62 notes 1,9,5b, General notes. Harmonised System Explanatory Notes (HSEN)s to 6210.10 Harmonised System Explanatory Notes (HSEN)s to 9505 (b) Exclusion. Combined Nomenclature Explanatory Notes (CNEN) 6210 Combined Nomenclature Explanatory Notes (CNEN) 9505 Note (l)