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Information for ruling 600005332

This section is Advance Tariff Ruling

Start date
25 Feb 2023
Expiry date
24 Feb 2026
Description
Single use cleaning cloths used for everyday wet wiping. Aperture spun lace, made from synthetic blend. The product is not coated or covered, It is made from spun-lace and is non-woven, It contains the following measurements: 42 cm Length x 35 cm Width. The product's base weight is 35 g/m2. it is made from man-made filaments. Country of origin China. Individually packaged. 50 items packaged in a plastic bag. 10 plastic bags (500 items) shipped in a cardboard box.
Keywords
  • FOR CLEANING
  • MADE UP
  • MICROFIBRES
  • NONWOVENS
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 5603 - non-wovens, whether or not impregnated, coated, covered or laminated. GIR 5B has been used to identify the type of packaging – cardboard box. GIR 6 has been used to classify the goods to subheading level 560392 - other than of man-made filaments. So not fibres, weighing more than 25 g/m2 but not more than 70 g/m2 8 Digit Code: 56039290 - other than coated or covered 10 Digit Code: 5603929090 - other than elsewhere specified in this sub-heading Also classified in accordance with: Harmonized System Explanatory Notes (HSENS) to 5603 Section Notes XI Chapter 56 Note 7