Information for ruling 600006513
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2023
- Expiry date
- 11 Jun 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- The item is a mat to be used for holding specimen fish once they have been caught by the anglers. It is used to keep the fish of the floor and safe from injury should they flap around after they have been caught and before they are released. The mainframe pops open when it is taken out of its case in the same way as a pop-up tent. A foam mat with polyester fabric cover is then placed inside the mainframe to make the mat ready to use. The sides of the mainframe are made of nylon. Two metal pegs are included to secure the mat to a location. The item comes inside a carry bag made of 210D fabric. Packaged in a cardboard carton.
- Keywords
-
- OF TEXTILE MATERIAL
- FOR FISHING
- FISHING EQUIPMENT
- PUT UP FOR RETAIL SALE
- MATS
- PADDED
- OF NON CELLULAR PVC
- 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 6307 -Other made-up textile articles, including dress patterns GIR 5(b) has been used to identify the type of packaging– packaged in cardboard box GIR 6 has been used to classify the goods to subheading level 630790 – Other than elsewhere specified within this heading. 8 Digit code 63079098 - Other than elsewhere specified in this sub-heading 10 Digit code code 6307909899 - Other than hand-made; Other than nonwovens. Also classified in accordance with: Note 7 to Section XI Harmonised System Explanatory Notes (HSEN)s to heading 6307