Information for ruling 600007743
This section is Advance Tariff Ruling
- Start date
- 25 Jul 2023
- Expiry date
- 24 Jul 2026
- Commodity code
- 6304910000 (opens in new tab)
- Description
- Velvet backdrop fabric used in photography studios and for weddings and other special occasions. It is made from polyester and spandex, after examining the sample sent in I can see that it is knitted. The backdrop has a pre-stitched hem for installation on a backdrop stand/pole. The backdrop is available in various colour to suit any occasion and is 3m x 3 m. Packaged in a plastic mailing bag.
- Keywords
-
- TEXTILE ARTICLES
- FOR FURNISHING
- OF POLYESTER
- HEMMED
- OF SPANDEX
- MADE UP
- 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)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6304 - Other furnishing articles, excluding those of heading 9404 GIR 5 (b) has been used to identify the type of packaging used. GIR 6 has been used to classify the goods to sub-heading 630491 - Knitted or crocheted, other than bedspreads or bed nets Also classified in accordance with :- Section note 7 to section XI Harmonised Standard Explanatory Notes (HSENs) to heading 6304