Information for ruling 600006048
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2023
- Expiry date
- 26 Mar 2026
- Commodity code
- 6304910000 (opens in new tab)
- Description
- Crushed velvet table cover for any table for any occasion made from polyester and spandex. The hems are folded to prevent fraying. It comes in various colours, sizes and shapes. Packaged individually in a plastic mailing bag and then 10 packed in a cardboard box. 10 per box.
- Keywords
-
- FOR FURNISHING
- VELVET KNITTINGS
- OF POLYESTER
- TABLE LINEN
- OF SPANDEX
- KNITTED
- 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 packaging individually packed in a plastic mailing bag. GIR 6 - Has been used to classify the goods to subheading level 630491 - knitted or crocheted, other than bed nets specified in subheading note1 to this chapter Also classified in accordance with: Section note 7 to section XI Harmonised System Explanatory Notes (HSENs) note to heading 6304