Information for ruling 600009697
This section is Advance Tariff Ruling
- Start date
- 04 Jun 2024
- Expiry date
- 03 Jun 2027
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A Black and white car seat. The car seat has a black woven polyester outer surface, with a white knitted polyester inner surface. The car seat has a removable cushion with PU foam padding. The cushion cover is made of white knitted polyester fabric on one side, and a black woven polyester fabric on the other side. The car seat has a fastening strap to secure the car seat. The car seat has one pocket on the outside covered by a flap. The car seat measures 45cm by 39cm by 42cm. Packaged in a plastic bag, and then put into a cardboard box.
- Keywords
-
- KNITTED FABRIC
- OF POLYESTER
- WHITE
- WITH WOVEN FABRIC
- OF TEXTILE MATERIAL
- CAR SEATS
- FOR DOGS
- BLACK
- Justification
- Classification has been determined in accordance with: 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)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify the product by the terms of heading 6307 - Other made-up articles, including dress patterns GIR 3 (B) has been used as the white knitted material is considered to be the essential character. GIR 5 (B) has been used to identify the type of packaging used. 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 63079010 - Knitted or Crocheted Also classified in accordance with: Note 1 to Chapter 63 Note 2 to Section XI Note 7 to Section XI Subheading Note 2 to Section XI Harmonised System Explanatory Notes (HSEN)s to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Heading 6307