Information for ruling 600006323
This section is Advance Tariff Ruling
- Start date
- 07 Jun 2023
- Expiry date
- 06 Jun 2026
- Commodity code
- 5207100000 (opens in new tab)
- Description
- The product is a heavy duty cotton string, that is approximately 80 metres long and measures 9,875 in decitex. The 8 ply string can be used as a gardening tool. It comes packaged in a poly bag with a header card for distribution.
- Keywords
-
- OF POLYESTER
- STRING
- HEAVY DUTY
- TEXTILE FIBRES
- OF COTTON
- 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 the products by the terms of heading 5207 - Cotton yarn (other than sewing thread) put up for retail sale GIR 5B - Has been used to identify the type of packaging – poly bag with a header card GIR 6 - Has been used to classify the goods to subheading level - 520710 - Containing 85% or more by weight of cotton Also classified in accordance with: Chapter 52 Heading 5207 Section Note 2(A) Harmonised System Explanatory Notes (HSENs) Textile Section XI Table 1