Information for ruling 600005608
This section is Advance Tariff Ruling
- Start date
- 27 Feb 2023
- Expiry date
- 26 Feb 2026
- Commodity code
- 4601229000 (opens in new tab)
- Description
- The product is a placemat and coaster set. It is used for placing plates etc on a dinner table to protect surfaces. It is packaged in a branded box secured as a set with a ribbon with a tag. The products are both woven and made from a 100% rattan.
- Keywords
-
- OF RATTAN
- TABLEWARE
- BRAIDED
- WOVEN
- 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 4601 - Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens) GIR 5 (b) has been used to identify the type of packaging, swing tag GIR 6 has been used to classify the goods to subheading level 460122 - Mats, matting and screens of vegetable materials; Of rattan 8 Digit Code: 46012990 - Other than of plaits or similar products of plaiting materials Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 4601 (B) (2) Chapter 46 notes 1 & 3