Information for ruling 600009598
This section is Advance Tariff Ruling
- Start date
- 15 Feb 2024
- Expiry date
- 14 Feb 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- An oval woven basket with a lid, made from cotton and polyester durable rope. The basket is made on a hand-operated sewing machine. It’s intended use is for living areas for storage of general small household items for example toys, magazines, pillows and blankets. It is folded flat inside a plastic bag. not knitted, or crocheted. Packaged in a plastic bag.
- Keywords
-
- BASKETS
- WOVEN
- OF POLYESTER
- OF COTTON
- MACHINE-MADE
- 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 5(b) has been used to identify the type of packaging as a plastic bag. GIR 6 has been used to classify the goods to subheading level 630790 - Other than floorcloths, dishcloths, dusters and similar cleaning cloths; other than 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 fabrics of heading 5603, of a kind used in surgical procedures; Other than protective face masks 10 Digit Code: 6307909899 - Other than elsewhere specified or included in this heading. Also classified in accordance with: HSENs to heading 6307 Note 1 to chapter 63 Note 7 to section XI