Guidance

Knitted fabric activity belt (Tariff notice 25)

Activity belt made of knitted fabric, consisting of 88% polyester and 12% elastane with a circumference of 66 centimetres.

A new regulation was published on 6 June 2019.

This is not considered a change in UK practice.

New regulation

A tubular article (so-called ‘activity belt’) made of knitted fabric, consisting of 88% polyester and 12% elastane with a circumference of 66 centimetres.

The article is made of 2 rectangular, equal-sized knitted pieces of textile fabric, which are superimposed and sewn together on 3 sides to form a reversible elastic ‘activity belt’.

The article is fitted with reflectors, a flat pocket with a zipper and 2 small openings, one of which has a ribbon with an elastic band. It does not have any clasps.

The article is designed to be worn around the waist during, for example, sports activities. The pockets/openings store small items such as keys, credit cards and the like.

Classification (Combined Nomenclature (CN) code)

6307 90 10

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the CN, Note 7(f) to Section XI and by the wording of CN codes 6307 , 6307 90 and 6307 90 10.

The activity belt has the objective characteristics of a made-up textile article within the meaning of heading 6307 and by virtue of Note 7(f) to Section XI.

The article is not designed to contain any specific item. It is neither specially shaped nor internally fitted. It is not similar to the containers classified in heading 4202 (see also the first and fourth paragraph and exclusion (c) of the Harmonised System Explanatory Notes to heading 4202). Consequently classification under heading 4202 is excluded.

The article is therefore to be classified under CN code 6307 90 10 as ‘other made-up knitted article’.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Published 25 June 2019