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Information for ruling 600008365

This section is Advance Tariff Ruling

Start date
24 Aug 2023
Expiry date
23 Aug 2026
Description
Product is a woven nylon bag made to be filled with sand or soil (not included) to support a military mortar gun. The bag is made up of uncoated nylon woven fabric (hopsack weave), woven nylon webbing straps, plaited polyester closure cord, PVC hands grip, eyelets, steel plated brass bar and polyester and cotton thread. It is made on a sewing machine ands is packaged in polythene bags.
Keywords
  • WOVEN
  • OF NYLON
  • MADE UP
  • OF WOVEN TEXTILE MATERIAL
  • BAGS
  • FOR SAND
  • WITH EYELETS
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 5b - has been used to identify the type of packaging as in a polythene bag 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 and protective face masks. 10 Digit Code 6307909899 Other than nonwoven; other than hand-made. Also classified in accordance with: Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307 The Harmonized System Explanatory Notes (HSENs) to heading 4202 first paragraph. The Harmonized System Explanatory Notes (HSENs) to heading 6305