THIS FEZ HAS BEEN CLASSIFIED TO COMMODITY CODE 6505901090 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6505.
GIR5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTES
HSENS TO 6505 - THIS HEADING COVERS HATS AND HEADGEAR (WHETHER OR NOT LINED OR TRIMMED) MADE DIRECTLY BY KNITTING OR CROCHETING (WHETHER OR NOT FULLED OR FELTED), OR MADE UP FROM LACE, FELT OR OTHER TEXTILE FABIRC IN THE PIECE, WHETHER OR NOT THE FABRIC HAD BEEN OILED, RUBBERISED OR OTHERWISE IMPREGNATED OR COATED. NOTE (3) INCLUDES FEZZES.
THE HSEN TO HEADING 9505, SPECIFICALLY NOTE (A.3), GIVES DETAILS OF WHAT MAY OR MAY NOT BE CLASSIFIED AS AN ENTERTAINMENT OR NOVELTY FANCY DRESS ITEM AND EXCLUDES FANCY DRESS ITEMS WHICH ARE MADE OF TEXTILE MATERIALS:
FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, WHICH IN VIEW OF THEIR INTENDED USE ARE GENERALLY MADE OF NON-DURABLE MATERIAL. THEY INCLUDE: ARTICLES OF FANCY DRESS, E.G. MASKS, FALSE EARS AND NOSES, WIGS, FALSE BEARDS AND MOUSTACHES (NOT BEING ARTICLES OF POSTICHE - HEADING 6704), AND PAPER HATS. HOWEVER, THIS HAT IS CLEARLY DURABLE (NOT MADE OF PAPER) AND THEREFORE DOES NOT MEET THE TERMS OF THE HSEN. THEREFORE, IT HAS BEEN CLASSIFIED AS A HAT OF HEADING 6505.
COMMISSION REGULATIONS
COMMISSION REGULATION 347/2001 CLASSIFIES A FANCY DRESS OUTFIT CONSISTING OF A KNITTED NET SKIRT, A PLASTIC WAND, A PAIR OF DANCING SLIPPERS (TOYS) AND A HANDBAG TO THEIR SEPARATE CODES STATING THAT THEY CANNOT BE CONSIDERED AS GOODS PUT UP IN SETS FOR RETAIL SALE