Information for ruling 600006909
This section is Advance Tariff Ruling
- Start date
- 21 Sep 2023
- Expiry date
- 20 Sep 2026
- Commodity code
- 4602199010 (opens in new tab)
- Description
- A set of 4 placemats constructed from plaiting material. They are made by hand from 100% natural seagrass which had been twisted by a machine. The placemats are created using a basket weave technique. A central structure of twisted seagrass provides a number of radial spokes, around which other strands of twisted seagrass have been hand woven to form the placemat. The set of 4 placemats is packaged in cardboard and twine and sold to retail, trade and wholesale.
- Keywords
-
- HOUSEHOLD ITEMS
- OF PLAITING MATERIALS
- BASKET WEAVING
- TWISTED
- PLACE MATS
- SEAGRASS
- 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 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah GIR 5 (b) - Has been used to identify the type of packaging – cardboard and twine GIR 6 - Has been used to classify the goods to subheading level 460219 Of vegetable materials; Other than Of bamboo or Of rattan 8 Digit Code 46021990 Other than Straw envelopes for bottles 10 Digit Code 4602199010 Hand-made Also classified in accordance with: Chapter Note 1 to Chapter 46 refers Harmonised System Explanatory Notes (HSENs) to Chapter 46 Note 1 refers Harmonised System Explanatory Notes (HSENs) to Heading 4602 (6) refers