Information for ruling 600005417
This section is Advance Tariff Ruling
- Start date
- 09 Jan 2023
- Expiry date
- 08 Jan 2026
- Commodity code
- 5208329600 (opens in new tab)
- Description
- 100% Cotton fabric Construction: Woven width: not exceeding 165 cm Weight: approx. 150 grams per m2 What it is used for: clothing, craft, quilting and more How it is presented/packaged: Comes in a roll.
- Keywords
-
- NOT MADE UP
- DYED
- IN ROLLS
- WOVEN COTTON FABRICS
- OF PLAIN WEAVE
- OF WOVEN TEXTILE MATERIAL
- 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 5208 - Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2 GIR 5b has been used to identify the type of packaging - in rolls GIR 6 has been used to classify the goods to subheading level 520832 - Dyed; Plain weave, weighing more than 100 g/m2 8 digit code52083296 - Plain weave, weighing more than 130 g/m2 and of a width; Not exceeding 165 cm