Information for ruling 600008063
This section is Advance Tariff Ruling
- Start date
- 04 Sep 2023
- Expiry date
- 03 Sep 2026
- Commodity code
- 5503200000 (opens in new tab)
- Description
- Polyester stuffing for soft toys. The product is made of man- made polyester staple fibres, not carded, combed, or otherwise processed for spinning. Originating as a filament TOW and cutdown to make a staple filament. Used for the internal stuffing of a variety of soft toys. The length of tow measuring (38mm) Twists per meter (300Twists) Decitex per filament 500 Denier/24Filament Stretch length 3.9/Decitex. Measurement of Tow 38mm. Packaged in poly vacuum packs of 125grammes and 40 grams. Packaged in sealed poly bags for retail sale.
- Keywords
-
- OF SYNTHETIC STAPLE FIBRE
- OF TEXTILE MATERIAL
- FIBERS
- TOY STUFFING
- POLYESTERS
- FOR FILLING
- 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: General Interpretative Rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 5503 Synthetic staple fibres, not carded, combed, or otherwise processed for spinning. GIR5a Packaged in vacuum packs of 125grammes and 40 grams, with the product details printed, for retail sale. GIR 6 Has been used to classify this product by the terms of heading 550320: Of Polyester Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) Chapter 55