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Information for ruling 600008105

This section is Advance Tariff Ruling

Start date
12 Sep 2023
Expiry date
11 Sep 2026
Description
A woven microfibre cloth made from polyester and polyamide. The cloth is used to clean footwear, it is suitable for all shoe materials. The cloth measures 30cm x 30cm square. It is packaged in a cardboard sleeve for retail sale.
Keywords
  • OF POLYESTER
  • OF POLYAMIDE
  • CLOTH
  • MICROFIBRES
  • FOR SHOES
  • MADE UP
  • PUT UP FOR RETAIL SALE
  • TEXTILE PRODUCTS
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: Cardboard sleeve. GIR 6 - Has been used to classify the goods to subheading level 630710: Floorcloths, dishcloths, dusters and similar cleaning cloths. 8 DIGIT CODE 63071090: Other than Knitted or crocheted, nonwoven. 10 DIGIT CODE 6307109090: Other than handmade. Also classified in accordance with: Chapter 63 note 7 Harmonised System Explanatory Notes (HSEN) to Chapter 63 general note 1 and to heading 6307