Information for ruling 600008466
This section is Advance Tariff Ruling
- Start date
- 05 Sep 2023
- Expiry date
- 04 Sep 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A bag to filter sediment from water. The bag is constructed from a single piece of woven canvas, folded in half & seamed along one long edge & the bottom. The top opening is hemmed. Two brass eyelets are fitted above the hem to facilitate the bag being hung up. The bag is sewn using sewing machine (not hand made) An Instruction / Identification Label is sewn to one side. The dimensions: 450mm (H) 210mm (W)10mm (D)(including eyelets)1.5mm (D) (body of the bag) The bag is intended to remove large particles / sediment etc from water prior to sterilizing via another method (not classified here) The bag is filled to capacity with the ‘dirty’ water & hung up. The water is allowed to flow away (to waste) until the level reaches a marked line. The water passing through the bag can then be collected, once collected, the water must be sterilized via another means (secondary process) not classified here) Other than the canvas material being rot proofed, there are no chemical elements in the item and no other filters included. The filter element of the product is the bag itself. The bag would contain approximately 3 litres of water. The length of time taken to filter the water would depend on how dirty the water was, an estimate of 1 litre of water would take 1 – 2 minutes, an estimate 75% of the water would be returned. The bags will be bulk packaged, in a polythene bag (up to 50 off) & then a cardboard box.
- Justification
- 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)). Classification has been determined in accordance with the following:- 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 6 has been used to classify the goods to subheading level 630790- Other than Floor-cloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts. 8 - Digit code 63079098 - Other than elsewhere specified in this subheading 10 - Code 6307909899 - Other than handmade. Also classified in accordance with: Section XI Note 7 Harmonised System Explanatory Notes (HSENs) to Chapter 63 Note 1.