Information for ruling 600008060
This section is Advance Tariff Ruling
- Start date
- 31 Jul 2023
- Expiry date
- 30 Jul 2026
- Commodity code
- 6302910090 (opens in new tab)
- Description
- A woven cotton tea towel. Made from 180 gms cotton. Used to mainly to dry kitchen utensils, but not limited to that. Measuring 30cm (length) X 45cm (width) with varying shades of orange stylised stars screen printed into the fabric. The towel has flat stitched hems all round and a flat webbing loop (14cm X 1.5) stitched into the top hem to hang it on a hook or other, and a company label stitched into the bottom hem. It will have a swing ticket, or a header card attached at a later date.
- Justification
- 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)). Classification has been determined in accordance with the following: GIR 1 has been used to classify this product by the terms of heading 6302 - Bedlinen, table linen, toilet linen and kitchen linen GIR 6 has been used to classify the goods to subheading level 630291 - Other than elsewhere specified, of cotton 10-digit code 6302910090 - Other than hand-printed by the "batik" method Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 63.02 91 6302 section note 7 Also classified in accordance with: Chapter note 1 Harmonised System Explanatory Notes (HSEN) to heading