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Information for ruling 600008877

This section is Advance Tariff Ruling

Start date
01 Nov 2023
Expiry date
31 Oct 2026
Description
Hessian Packaging: on a roll of 1.37m x 45m Use: protecting brickwork in construction
Keywords
  • TEXTILE BAST FIBRES
  • UNBLEACHED
  • AS ROLLS
  • OF WOVEN TEXTILE MATERIAL
  • OF JUTE
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 5310 - Woven fabrics of jute or of other textile bast fibres of heading 5303 GIR 5b has been used to identify the type of packaging – on roll 1.37 x 45m GIR 6 has been used to classify the goods to subheading level 531010 – Unbleached 8 digit code 5310101000 – Of a width not exceeding 150 cm