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Information for ruling 600005460

This section is Advance Tariff Ruling

Start date
13 Feb 2023
Expiry date
12 Feb 2026
Description
Products are circular knitted microfiber cloths made from 70% polyester and 30% polyamide used for cleaning surfaces. They measure 40 x 50cm and weigh 40 grams. The cloths have a zig zag edge that is cut on machines. Each cloth is not individually packaged, 5 cloths are packaged in a plastic bag and 50 items packaged in a cardboard box. Bought to be sold to retail and janitorial markets.
Keywords
  • FOR CLEANING
  • OF POLYESTER
  • OF POLYAMIDE
  • CLEANING CLOTHS
  • KNITTED
  • CLEANING EQUIPMENT
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