Information for ruling 600007303
This section is Advance Tariff Ruling
- Start date
- 09 Jun 2023
- Expiry date
- 08 Jun 2026
- Commodity code
- 6307909820 (opens in new tab)
- Description
- Decorative bell tota hanging for the home. Comprised of cotton chickens and glass beads threaded onto a nylon string with a brass effect metal bell on the end. The chickens are made from recycled non-woven cotton and filled with a textile stuffing. Hand-made. Packaged in a small cotton bag.
- Keywords
-
- WALL HANGINGS
- OF NYLON
- OF TEXTILE MATERIAL
- OF GLASS
- OF COTTON
- NONWOVENS
- MADE UP
- RECYCLED
- 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)). GIR 1 has been used to classify this product by the terms of heading 6307 - Other made-up articles, including dress patterns GIR 5b has been used to identify the type of packaging – cotton bag GIR 6 has been used to classify the goods to subheading level 630790 – Other than elsewhere specified 8 Digit Code 63079098 – Other than knitted or crocheted; Other than of felt; Other than elsewhere specified 10 Digit Code 6307909820 - Nonwovens Also classified in accordance with: Section Notes 2 and 7 Harmonized system explanatory notes (HSEN) to heading 6307