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Information for ruling 600007355

This section is Advance Tariff Ruling

Start date
28 Jul 2023
Expiry date
27 Jul 2026
Description
Assorted Felt Sheets made of 100% felt. The item is needle-loom felt made of polyester fibres. The item is to be cut in different shapes as needed for DIY use. 10 pieces of colourful felt sheets are packaged within a polybag with a header card for retail sale.
Keywords
  • FELTS
  • OF POLYESTER
  • OF FELT
  • NEEDLELOOM FELT
  • OF NEEDLELOOM FELT
  • OF TEXTILE MATERIALS
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 5602 - Felt, whether or not impregnated, coated, covered or laminated GIR 5 (b) - Has been used to identify the type of packaging- Packaged in polybag with a header card. GIR 6 - has been used to classify the goods to subheading level 560210- Needleloom felt and stitch-bonded fibre fabrics 8 Digit Code 56021019- Needleloom felt; of other textile materials Other than of jute or other textile base fibres of heading 5303; Not impregnated, coated, covered or laminated Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 5602