Information for ruling 600009472
This section is Advance Tariff Ruling
- Start date
- 11 Jan 2024
- Expiry date
- 10 Jan 2027
- Commodity code
- 7019900085 (opens in new tab)
- Description
- Product is a flexible Thermal and Acoustical Wall and Ceiling Liner which is designed to be attached to the outside of walls and ceilings. It is made from glass fibre insulation sandwiched between a glass cloth facing layer and aluminised kraft fibre board. The glass fibre is non-textile, has a diameter or 6-7 microns (6--7µm) and makes up the majority of the product. These materials are all stitched together with polyester thread, giving it a "quilt" like appearance with wrapped and sewn edges. Measures 1.219m in width and can be up to 9.44m long (30ft).
- Keywords
-
- SEWN
- FOR INSULATION
- QUILTED
- OF GLASS FIBRE
- FOR WALLS
- FOR USE WITH SOUND APPARATUS
- GLASS FIBRES
- 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 7019 - Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) GIR 3B - has been used as the GlassFibre insulation is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 701990 Other than elsewhere specified 10 Digit Code 7019900085 Other than elsewhere specified; Other than fabrics of stitched continuous filament glass fibre rovings or yarns, excluding products which are impregnated or pre-impregnated (pre-preg) Also classified in accordance with: Section note 1r to section XI The Harmonized System Explanatory Notes (HSENs) to heading 7019 including note (4) and (6)