Information for ruling 600008292
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 5705003090 (opens in new tab)
- Description
- Memory foam Bathmat. Intended to be used for stepping onto after bathing/showering, to prevent excess water on the bathroom floor.
- Keywords
-
- OF FOAM
- OF MAN-MADE TEXTILE MATERIAL
- OF POLYESTER
- OF TEXTILE MATERIAL
- MATS
- BATH MATS
- 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: General Interpretative Rules (GIR)S: GIR 1 - Has been used to classify the product by the terms of heading 5705 - other carpets and other textile floor coverings, whether or not made up GIR 1 - Has been used to identify packaging: GIR 1 - Has been used to identify packaging: rolled up in a card belly band 8 Digit Code: - 57050030 - Of man-made textile materials 10 Digit code: - 5705003090 - other than hand-made. Also classified in accordance with: HSENs to 5705 note (1) refers