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Information for ruling 600007415

This section is Advance Tariff Ruling

Start date
27 Jun 2023
Expiry date
26 Jun 2026
Description
A knitted polyester textile blanket. The blanket has a binding around the edges. The knitted polyester fabric creates pockets of insulation which allows the user to maintain warmth. The product is packaged in a poly bag and then further packaged into a cardboard carton. The product is used in hospitals
Keywords
  • TEXTILE ARTICLES
  • OF POLYESTER
  • BLANKETS
  • TEXTILES AND TEXTILE ARTICLES
  • KNITTED FABRICS
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6301: Blankets and travelling rugs GIR 6 Has been used to classify this product by the terms of heading 630140: Blankets (other than electric blankets) and travelling rugs, of synthetic fibres GIR 5b has been used to identify the packaging. 8 Digit code 63014010: Knitted or crocheted Also classified in accordance with: Section note 7 to chapter 63 Harmonised System Explanatory Notes to heading 6301 Legal 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6301: Blankets and travelling rugs GIR 6 Has been used to classify this product by the terms of heading 630140: Blankets (other than electric blankets) and travelling rugs, of synthetic fibres 8 Digit code 63014010: Knitted or crocheted Also classified in accordance with: Section note 7 to chapter 63 Harmonised System Explanatory Notes to heading 6301