Information for ruling 600008141
This section is Advance Tariff Ruling
- Start date
- 01 Sep 2023
- Expiry date
- 31 Aug 2026
- Commodity code
- 6307909891 (opens in new tab)
- Description
- Product is a textile loop with a debossed plaque which is used to go around a box as decoration and keep the box closed. The grosgrain loop is made of elastic and polyester and is woven and the plaque is made from iron and can have different thigs debossed on it. The loop is 30mm wide and comes in various sizes 111mm, 161mm, 261mm, 580mm and 730mm. Handmade and packaged in a plastic bag.
- Keywords
-
- TEXTILE ARTICLES
- WITH ELASTIC
- WOVEN
- OF POLYESTER
- STRAPS
- MADE UP
- GROSGRAIN
- LOOPS
- OF IRON
- 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 of 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 3B - has been used as the textile strap is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 630790 Other than floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 Digit Code 63079098 Other than knitted or crocheted; Other than of felt; Other than single-use drapes made up of fabrics of heading 5603, of a kind used during surgical procedures. 10 Digit Code 6307909891 Other than nonwoven; hand-made. Also classified in accordance with: Chapter note 1 to chapter 63 Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307 including note (15)