Information for ruling 600006334
This section is Advance Tariff Ruling
- Start date
- 16 Jun 2023
- Expiry date
- 15 Jun 2026
- Commodity code
- 5608191900 (opens in new tab)
- Description
- This is a food cover which opens up to the shape of an umbrella to place over food for protection against insects. It is made from a lightweight metal frame with netting constructed over the top. It opens up by a toggle at the top to keep it in place. The frame is made from 60% iron, the mesh is made from 30% polyester and the textile material is 10%; it is non-woven; it has a layer of lace at the bottom for decoration. It measures 30cm in length. It is folded for storage and packed in a plastic bag with a card header.
- Keywords
-
- NETTING
- UMBRELLAS
- OF POLYESTER
- FOR PROTECTION
- FRAMES
- 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 (GIRS): GIR 1 has been used to classify this product by the terms of heading 5608 - Knotted netting of twine, cordage or rope; made-up fishing nets and other made-up nets, of textile materials. GIR 5(b) has been used to identify the type of packaging. The product is packaged in a plastic bag with a cardboard hanger. GIR 6 has been used to classify the goods to subheading level 560819 - Other than, of man-made textile materials. 8 Digit Code - 56081919 Other than elsewhere specified, Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) Note 1