Information for ruling 600009351
This section is Advance Tariff Ruling
- Start date
- 06 Dec 2023
- Expiry date
- 05 Dec 2026
- Commodity code
- 6307909100 (opens in new tab)
- Description
- A made up textile article in the form of decorative trees. The item is made from felt and wood, the felt is the largest percentage of material used to make this item. Packaged as a set of three trees in blue, orange and green, each tree measures 8 x 8 x 15.5cm.
- Keywords
-
- TEXTILE ARTICLES
- OF FELT
- TEXTILES AND TEXTILE ARTICLES
- FOR DECORATION
- TREES
- OF WOOD
- MADE UP
- 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 packaging GIR 6 has been used to classify this product by the terms of heading 630790: Other than Floorcloths, dishcloths, dusters and similar cleaning cloths, other than life jackets and lifebelts 8 digit code 63079091: Other, of felt Also classified in accordance with: Section note 7 to heading 6307 Harmonised System Explanatory Notes to heading 6307