Information for ruling 600006436
This section is Advance Tariff Ruling
- Start date
- 22 May 2023
- Expiry date
- 21 May 2026
- Commodity code
- 6307909100 (opens in new tab)
- Description
- Protective felt pads that are made from felt, glue and paper. The product is designed to fit over the legs of furniture items to prevent damage to floors. The felt is brown in colour. Packaged in blister card packs of 27.
- Keywords
-
- OF FELT
- FOR FURNITURE
- OF PLASTIC
- FOR COVERING
- FOR PROTECTION
- 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 6307: Other made-up articles, including dress patterns GIR 5 (b) has been used to identify the type of packaging – blister pack GIR 6 has been used to classify the goods to subheading level 630790: Other than elsewhere specified 8 Digit code 63079091: Other than knitted or crocheted; Of felt. Also classified in accordance with:- Section XI Note 7 Chapter 63 Chapter Note 1 Harmonized System Explanatory Notes (HSENS) to 6307