Information for ruling 600011522
This section is Advance Tariff Ruling
- Start date
- 22 Oct 2024
- Expiry date
- 21 Oct 2027
- Commodity code
- 6506910000 (opens in new tab)
- Description
- Swimming cap. One size Latex swimming cap. The latex is made from natural rubber. The cap is used to keep the hair, and the head of wearer dry during swimming activities or water sports. It is for unisex use as there are no discernible features to differentiate. Dimensions: are approximately 24.5cm x 21cm. The design logos and colour of the caps will change due to the sponsors bespoke requirements when ordering. This does not alter the function of the cap from its primary use.
- Keywords
-
- NATURAL RUBBER LATEX
- WATERSPORTS
- SWIMMING CAPS
- FOR UNISEX
- SPORTS
- HEADGEAR
- FOR SWIMMING
- BATHING CAPS
- 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 6506 - other headgear, whether or not lined or trimmed GIR 6 - has been used to classify the goods to subheading level 650691 – other than safety headgear; of rubber or of plastics. Also classified in accordance with: Harmonised System Explanatory Notes (HSENS), Note 1 to Heading 6506. Harmonised System Explanatory Notes (HSENS), Heading 95.06 Note (C)g.