Information for ruling 600007621
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2023
- Expiry date
- 23 Jul 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Woven polyester bunting of the St Georges flag, which has a white background with a red cross. Can be used to support the nation, ideal at sporting events. Can also be used as a decoration for a celebration / party. Approx overall length is 3.6m. 10 individual flags which are evenly spaced, each flag measures 8.5” x 6.5”. Packaged in a clear polybag with hanging card head.
- Keywords
-
- TEXTILE ARTICLES
- WOVEN
- FLAGS, TEXTILES
- OF POLYESTER
- MADE UP
- FOR DECORATION
- 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 6307 Other made-up articles, including dress patterns GIR 5b has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 630790- Other than Floor-cloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts 8 digit code 63079098 - Other than elsewhere specified in this subheading 10 digit Code 6307909899- For Other than handmade Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 6307 (4)