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Information for ruling 600005457

This section is Advance Tariff Ruling

Start date
25 Jan 2023
Expiry date
24 Jan 2026
Description
Product is a knitted microfiber sleeve that will be used on the Ergoflex frame (not included) to dust. It is made from 80% polyester and 20% polyamide. The fabric is machine made but the product is hand made on sewing machines. Measures 550mm x 80mm x 2mm and weighs 42 grams. It is not individually packaged but 10 items will be packaged per plastic bag and 20 items packaged per cardboard box. Will be sold to retail and janitorial markets.
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 of 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 6307 Other made-up articles, including dress patterns GIR 5 b - has been used to identify the type of packaging as individually not packaged but 10 ites are packaged in a plastic bag GIR 6 - has been used to classify the goods to subheading level Floorcloths, dishcloths, dusters and similar cleaning cloths. 8 Digit Code 63071010 Knitted or crocheted Also classified in accordance with: Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) general notes to chapter 63 and heading 6307