Information for ruling 600009160
This section is Advance Tariff Ruling
- Start date
- 17 Nov 2023
- Expiry date
- 16 Nov 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Product is a ratchet strap which comprises of a woven polyester strap, steel hooks coated in PVC plastic (to protect surface scratching) and a steel handle which is covered in rubber (to protect the users hands). It is used to tie down a wide variety of items during transportation. They are packaged in recyclable card retail display boxes of 2 or 4 straps. Product is ready to use. Machine made. The woven polyester strap is considered to be the essential character as it is the main part of the ratchet system that holds down the items. This strap has been further made-up as it is sewn where it is doubled over to attach the hooks and handle ands the edges of the strap have been heat sealed to prevent fraying.
- Keywords
-
- WOVEN
- WOVEN FABRICS
- MADE UP
- WITH PLASTIC
- RATCHET TIE
- OF STEEL
- OF POLYESTER
- WITH RUBBER
- OF PVC
- RATCHET STRAP
- 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 of 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 Polyester strap is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as packaged in recyclable card retail display boxes of 2 or 4 straps GIR 6 - has been used to classify the goods to subheading level 630790 Other than floorcloths, dishcloths, dusters and similar cleaning cloths and life jackets and lifebelts. 8 Digit Code 63079098 Other than knitted or crocheted; Other than of felt; Other than single-use drapes made up of fabric of headings 5603, of a kind used during surgical procedures and protective face masks. 10 Digit Code 6307909899 Other than nonwovens; Other than handmade. Also classified in accordance with: Section note 7 to section XI The Harmonized System Explanatory Notes (HSENs) to heading 6307 including note (15)