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Information for ruling 600005138

This section is Advance Tariff Ruling

Start date
24 Jan 2023
Expiry date
23 Jan 2026
Description
polyester geotextile Materials: high tenacity polyester Manufactured using the weft insertion process. The load bearing yarns are laid across one another and then stitch bonded. Use: for technical use in the reinforcement of soil in the construction of structures such as embankments Packaging: on rolls
Keywords
  • YARNS
  • OF POLYESTER
  • OF TEXTILE MATERIAL
  • FOR CONSTRUCTION
  • WITH WEFT
  • FOR TECHNICAL USE
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 5911 - Textile products and articles, for technical uses, specified in note 8 to this chapter GIR 5b has been used to identify the type of packaging - on rolls GIR 6 has been used to classify the goods to subheading level 591190 - Other than elsewhere specified 8 digit code 59119099 - Other than elsewhere specified 10 digit code 5911909990 - Other than elsewhere specified Also classified in accordance with: Chapter 59 note 8