Information for ruling 600006195
This section is Advance Tariff Ruling
- Start date
- 01 Sep 2023
- Expiry date
- 31 Aug 2026
- Commodity code
- 5602109000 (opens in new tab)
- Description
- Product is a strip of self adhesive felt which is 1.3cm wide and 2 metres long. It is made from felt, EVA, glue and backing paper. The felt is needleloom felt made of polyester which is compressed into a strip and then attached with double sided foam tape, therefore, the felt is coated. It is designed to stick onto furniture so that the user can move furniture without noise or damage.
- Keywords
-
- OF POLYESTER
- IMPREGNATED
- ADHESIVES
- NEEDLELOOM FELT
- STRIPS, TEXTILES
- OF NEEDLELOOM FELT
- NOT MADE UP
- 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 of 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 5602 - Felt, whether or not impregnated, coated, covered or laminated GIR 3B - has been used as the felt is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as 2 metres or product packaged in a blister card. GIR 6 - has been used to classify the goods to subheading level 560210 Needleloom felt and stitch-bonded fibre fabrics 8 Digit Code 56021090 Impregnated, coated, covered or laminated. Also classified in accordance with: Chapter note 3 to chapter 56 Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 5602