Information for ruling 600006844
This section is Advance Tariff Ruling
- Start date
- 08 Jun 2023
- Expiry date
- 07 Jun 2026
- Commodity code
- 5309190000 (opens in new tab)
- Description
- Dyed, woven, 100% linen fabric used for dressmaking. The fabric comes on a 25m roll with a drop of approximately 145cm.
- Keywords
-
- FLAX
- LINEN
- OF TEXTILE MATERIAL
- DRESSMAKING ARTICLES
- DYED
- 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 5309 Woven fabrics of flax GIR 6 - Has been used to classify the goods to subheading level 530919 Containing 85% or more by weight of flax; Other than Unbleached or bleached Also classified in accordance with: Subheading Notes to Chapter 53 1. f (1) refer Harmonised System Explanatory Notes (HSENs) General Note to Chapter 53 refers