Skip to main content
Back

Information for ruling 600006516

This section is Advance Tariff Ruling

Start date
01 Jun 2023
Expiry date
31 May 2026
Description
This product is a fishing mat, it is used to protect and keep fish off the ground once caught. It has a thin layer of foam covered by a woven fabric The mat is coated on one side with an anti-fray coating to prevent the ends from fraying when they are cut. The polyester fabric goes through a roller where it’s chemically treated. It also has an elasticated cord to keep the mat together once folded.
Keywords
  • FOAM FILLING
  • WOVEN
  • OF POLYESTER
  • OF TEXTILE MATERIAL
  • MATS
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 product by the terms of heading 6307 - other made up articles, including dress patterns. GIR 6 has been used to classify the goods to subheading level - 630790 - other than elsewhere specified in this heading 8 digit code 63079098 – other than elsewhere specified 10 digit code 6307909899 - other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 63.07 Harmonised System Explanatory Notes (HSEN)s to 95.07