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Information for ruling 600008671

This section is Advance Tariff Ruling

Start date
06 Oct 2023
Expiry date
05 Oct 2026
Description
A pair of pillowcases made from 100% polyester satin. Product is woven from man-made fibres and is machine made. intended to put on pillows for sleeping on, packaged in a card gift box.
Keywords
  • WOVEN
  • OF POLYESTER
  • FOR PILLOWS
  • SATIN
  • BED LINEN
  • PILLOW CASES
  • FOR SLEEP
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)). GIR 1 - Has been used to classify this product by the terms of heading 6302 - Bedlinen, table linen, toilet linen and kitchen linen. GIR 5b - Has been used to identify the type of packaging - It is packaged in a card gift box. GIR 6 has been used to classify this product by the terms of heading under section 630232 - Bed linen other than knitted or crocheted, of man-made fibres. 8 Digit Code - Has been used to classify this product by the terms of heading 63023290 - Other than nonwovens. Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) to Heading 6302