Information for ruling 600007742
This section is Advance Tariff Ruling
- Start date
- 19 Jul 2023
- Expiry date
- 18 Jul 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A stretchable spandex band with a large bow, made of polyester, spandex and plastic. The band has fully stitched edges and its intended use is to fit round the back of a chair, with the bow sitting at the back. The bands are washable and re-useable and can add a touch of luxury to any special occasion. From examining the sample received I can see the band is of woven material. The band measures 38 x 14cm and will fit chairs up to approx. 45cm wide, the bow is 35 x 25cm. the bands are available in a variety of colours. Packaged in grey mailing bags in packs of 100.
- Keywords
-
- OF SPANDEX
- OF POLYESTER
- WOVEN
- WOVEN 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)). 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 5(b) has been used to identify the type of packaging – grey mailing bag GIR 6 has been used to classify the goods to subheading level 630790 - Other than elsewhere specified in this heading 8 digit - 63079098 - Other than knitted or crocheted; other than of felt; other than elsewhere specified in this heading 10 Digit Code 6307909899 - Other than nonwovens; other than hand-made Also classified in accordance with: Section note 7 to Section X1 Harmonised System Explanatory Notes (HSEN's) to heading 6307