Information for ruling 600008939
This section is Advance Tariff Ruling
- Start date
- 12 Oct 2023
- Expiry date
- 11 Oct 2026
- Commodity code
- 5702990010 (opens in new tab)
- Description
- A woven door mat made natural undyed Jute. The mat has a coating of Styrene ethylene butylene styrene (SEBS) melt on the back to help stop the Mat from sliding on hard floors. The mat is semi circle in shape. The dimensions are 50x75cm
- 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 5702: Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including 'kelem', 'schumacks', 'karamanie' and similar hand-woven rugs GIR 3b has been used as the jute forms the greater percentage of the textile, this is considered to be the essential character of this item GIR 6 Has been used to classify this product by the terms of heading 570299: Of other textile materials 10 Digit code 5702990010: Of jute or of other textile bast fibres falling within heading 5303 Also classified in accordance with: Harmonised System Explanatory Notes to heading 5702