Information for ruling 600008545
This section is Advance Tariff Ruling
- Start date
- 11 Oct 2023
- Expiry date
- 10 Oct 2026
- Commodity code
- 6306220000 (opens in new tab)
- Description
- A cream-coloured gazebo with an aluminium base frame. The gazebo has two textile sidewalls with plastic windows and two textile sidewalls. The gazebo has a textile roof with a visible PVC coating on one side. Packaged in a plastic bag inside a black textile bag and then in a cardboard box.
- Keywords
-
- COATED
- OF TEXTILE MATERIAL
- OF ALUMINIUM
- OF POLYVINYL CHLORIDE
- TENTS
- CREAM
- Justification
- Classification has been determined in accordance with: 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 the product by the terms of heading 6306 - Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods GIR 3 (B) has been used as the outer covering of the structure is considered to be the essential character GIR 5 (B) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 630622 – Tents (Including temporary canopies and similar articles); Of synthetic fibres Also classified in accordance with: Note 1 to Chapter 63 Note 7 to Section XI Note 8 to Section XI Harmonised System Explanatory Notes (HSEN)s to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Heading 6306