Information for ruling 600006044
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2023
- Expiry date
- 26 Mar 2026
- Commodity code
- 6304910000 (opens in new tab)
- Description
- A stretchable sequin covered spandex band, made of polyester and spandex with a round plastic buckle. The band has fully stitched edges. The sequin part is made from PET and polyester mix. The intended use of the band is to fit around the back of a chair to add a touch of luxury. The band measures 33 x 15cm and can be stretched to fit a chair of approx 45cm wide. The bands are available in a variety of colours to suit any occasion. Packaged in grey mailing bags in packs of 100.
- Keywords
-
- FOR FURNISHING
- OF POLYESTER
- OF SPANDEX
- WITH PLASTIC
- BUCKLES
- KNITTED 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: - Harmonised Standard Explanatory Notes (HSENs) to heading 6304