Information for ruling 600007748
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2023
- Expiry date
- 10 Jul 2026
- Commodity code
- 5601229000 (opens in new tab)
- Description
- Luxury mattress filling/wadding Made from Polyester, Wool and Cashmere the filling acts as an insulator and comfort layer directly underneath the ticking material of a mattress. Packaged in polythene tubing, in rolls of a diameter exceeding 8 mm.
- Keywords
-
- CASHMERE
- WADDINGS
- WOOL
- OF POLYESTER
- MATTRESSES
- MATTRESS FILLING
- TEXTILE FIBRES
- 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)). GIR 1 has been used to classify this product by the terms of heading 5601 - Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps GIR 3b has been used as the polyester fibre is considered to be the essential character. GIR 5b has been used to identify the type of packaging - polythene tubing. GIR 6 has been used to classify the goods to subheading level 560122 – Of man-made fibres 8 Digit Code 56012290 – Other than Rolls of a diameter not exceeding 8 mm Also classified in accordance with: Chapter 56 Section Notes 2(A) and 8 Harmonised System Explanatory Notes (HSENs) to 5601 refers