Information for ruling 600006392
This section is Advance Tariff Ruling
- Start date
- 05 Jun 2023
- Expiry date
- 04 Jun 2026
- Commodity code
- 63079098 (opens in new tab)
- Description
- A woven grey polyester belt made from polyester webbing. The belt is closed by a black plastic buckle and the belt is threaded through the back of the female part of the buckle which allows the strap to be tightened. Packaged in a cardboard box.
- Justification
- Classification has been determined in accordance with: 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 product by the terms of heading 6307 - Other made-up articles, including dress patterns GIR 5 (B) has been used to identity the type of packaging used GIR 6 has been used to classify the goods to subheading level 630790 – Other than floorcloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts 8-Digit code 63079098 – Other than knitted or crocheted; Other than of felt; Other than single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures; Other than protective face masks Also classified in accordance with: Note 7 to Section XI Note 1 to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Heading 6307