Information for ruling 600006043
This section is Advance Tariff Ruling
- Start date
- 28 Mar 2023
- Expiry date
- 27 Mar 2026
- Commodity code
- 6304910000 (opens in new tab)
- Description
- A knitted short velvet-touch chair cover which stretches over a chair, made of polyester, spandex and elastic. The fabric is stitched together to make the cover with the elastic being stitched around the edges. It is used to cover chairs in homes, hotels and special occasions. It is washable and wrinkle-free and comes in a variety of colours. They are individually packed in a grey mailing bag.
- Keywords
-
- OF POLYESTER
- FOR FURNITURE
- OF SPANDEX
- KNITTED FABRICS
- SEAT COVERS
- VELVET, FABRICS
- 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 6304 - Other furnishing articles, excluding those of heading 9404 GIR 5 (b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to sub-heading 630491 - Knitted or crocheted, other than bedspreads or bed nets Also classified in accordance with: - Section note 7 to section X1 Harmonised System Explanatory Notes (HSENs) to heading 6304