Information for ruling 600005526
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2023
- Expiry date
- 30 Jan 2026
- Commodity code
- 6307103000 (opens in new tab)
- Description
- Disposable heavy duty cloth roll with a light impregnation of vaseline oil to capture dust. It can be used with flat mop frames for dry mopping and dusting floors. The cloth is made of a nonwoven wool. Measures 60cm x 20cm and weighs 105gms. Not individually packaged, 20 items packed in a plastic bag and 400 items packed in a cardboard box. Lemon scented cloths also available. Bought to 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 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 6307 - Other made-up articles, including dress patterns GIR 5B has been used to identify the type of packaging GIR 6 Has been used to classify this product by the terms of heading 630710 - Floorcloths, dishcloths, dusters and similar cleaning cloths 8 Digit code 63071030 - Nonwovens Also classified in accordance with: Harmonized system explanatory notes (HSENs) note 1 to heading 6307 Section XI note 7(b)