Information for ruling 600008080
This section is Advance Tariff Ruling
- Start date
- 14 Aug 2023
- Expiry date
- 13 Aug 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Heated footwarmer. Designed to provide heat to feet by, with 3 heat settings. Made from a woven polyester fleece. Dimensions: 30 x 30 x 23cm. Colour: Grey. It works by plugging it into the mains and comes with a control panel to increase or decrease the heat. Packaged in a plastic box. This ruling covers only the heated footwarmer.
- Keywords
-
- WOVEN
- OF POLYESTER
- ELECTRICAL
- FLEECE
- OF WOVEN TEXTILE MATERIAL
- 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 6307: other made-up articles, including dress patterns. GIR 5 (b) - has been used to identify the type of packaging, open cardboard box. GIR 6 - has been used to classify the goods to subheading level 630790: other than floorcloths, dishcloths, dusters and similar cleaning cloths; life jackets & lifebelts. 8 digit code 63079098: other than elsewhere specified. 10 digit code 6307909899: other than nonwoven; handmade. Also classified in accordance with: Chapter 63 note 1 Chapter 85 note 1a Harmonised System Explanatory Notes (HSEN) Section XI Note 7 Harmonised System Explanatory Notes (HSEN) to heading 6307