Information for ruling 600008703
This section is Advance Tariff Ruling
- Start date
- 27 Sep 2023
- Expiry date
- 26 Sep 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Bags intended for packaging small gifts or objects. They are constructed from woven polyester fibres and have a drawstring ribbon at the top for closing the bag. Sold in packs of 20 and comes with 5 red, 5 purple, 5 white and 5 pink bags. Packaged in a polythene bag.
- Keywords
-
- GIFTWARE
- WITH RIBBON
- OF WOVEN TEXTILE MATERIAL
- BAGS
- OF POLYESTER
- WITH DRAWSTRING
- 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)) 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 5b has been used to identify the type of packaging as a polythene bag GIR 6 has been used to classify this product by the terms of heading 630790: Other than elsewhere specified within this heading 8 Digit code 63079098: Other than protective face masks 10 Digit code 6307909899: Other than hand made Also classified in accordance with: Harmonised System Explanatory Notes to heading 6307