Information for ruling 600007330
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2023
- Expiry date
- 16 Jul 2026
- Commodity code
- 6307909100 (opens in new tab)
- Description
- The items are floor protectors/plasters made of felt, Polypropylene, iron nail and glue. The products are designed to fit over the legs of furniture items in order to prevent damages and scratches to floors. The felt is black in colour and the exterior plastic circle attached to it is white. 16 floor protectors are packaged in blister card pack.
- Keywords
-
- OF FELT
- FOR FURNITURE
- OF PLASTIC
- FOR COVERING
- FOR PROTECTION
- 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 of 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 6307 - Other made-up articles, including dress patterns GIR 3B - has been used as the felt part is considered to be the essential character. GIR 5b - has been used to identify the type of packaging - packaged in blister card GIR 6 - has been used to classify the goods to subheading level 630790- Other than Floor clothes, dishcloths, dusters and similar cleaning cloths; other than life jackets and lifebelts 8 Digit Code 63079091- Other than knitted or crocheted; of felt. Also classified in accordance with: Chapter note 1 to chapter 63 Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307