Information for ruling 600008692
This section is Advance Tariff Ruling
- Start date
- 20 Oct 2023
- Expiry date
- 19 Oct 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- A teardrop shaped birdhouse. The interior frame is made from powder coated recycled iron, the exterior is hand decorated using jute and recycled woven cotton, which have been braided. There is a braided hanging loop made from recycled woven cotton. The dimensions are 13cm x 13xm x30cm. It is packaged within a cardboard box for retail sale.
- Keywords
-
- BIRD HOUSE
- WOVEN
- HANDMADE
- OF IRON WIRE
- PUT UP FOR RETAIL SALE
- OF JUTE
- OF COTTON
- OF IRON
- 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: GIR 1 - Has been used to classify this product by the terms of heading 6307: Other made-up articles, including dress patterns. GIR 3B - Has been used as the textiles are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard box. GIR 6 - Has been used to classify the goods to subheading level 630790: Other than floorcloths, dishcloths, dusters and similar cleaning cloths; Other than life jackets and lifebelts. 8 DIGIT CODE 63079098: Other than elsewhere specified. 10 DIGIT CODE 6307909899: Other than nonwoven: Other than handmade. Also classified in accordance with: Chapter 63 subheading note 2 and section note 2. Also note 7. Harmonised System Explanatory Notes (HSEN) to heading 6307