Information for ruling 600007744
This section is Advance Tariff Ruling
- Start date
- 21 Sep 2023
- Expiry date
- 20 Sep 2026
- Commodity code
- 3926909790 (opens in new tab)
- Description
- Sequin fabric that is used as a backdrop in photography studios, weddings, any special occasions or corporate events. It has a woven mesh backing which is produced on a warp knitting machine. The top sequined part is made of polyethylene terephthalate (PET) and polyester. The backdrops are available in various sizes and colours. Packaged individually in a plastic mailing bag.
- Keywords
-
- FOR STUDIO BACK-GROUNDS
- OF POLYESTER
- POLYETHYLENE TEREPHTHALATE
- OF PLASTIC
- FOR DECORATION
- FOR HANGING UP
- SEQUINS
- 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 - 3926 - other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 3b has been used to identify the sequins is considered to be the essential character GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level - 392690 - other than specified elsewhere in this heading 8 digit code - 39269097 - other than elsewhere specified 10 digit code -3926909790 - other than elsewhere specified Also classified in accordance with:- Note 1 to chapter 39 Harmonized System Explanatory Notes (HSEN’s) to heading 3926