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Information for ruling 600006519

This section is Advance Tariff Ruling

Start date
25 May 2023
Expiry date
24 May 2026
Description
This product is referred to as a beanie mat for specimen fish, which is used to hold and protect fish once caught. It can also be pegged down and has a clip system so that it can be clipped together for easy storage and transportation. It has an outer buffer zone of around 10cm which is filled with foam beads, a rectangular centre which has a foam base all 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.
Keywords
  • FOAM FILLING
  • WOVEN
  • OF NYLON
  • CARRY STRAP
  • FOR FISHING
  • OF PLASTIC
  • BUCKLES
  • 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