Information for ruling 600009701
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2024
- Expiry date
- 07 Apr 2027
- Commodity code
- 6304930090 (opens in new tab)
- Description
- A woven grey car seat cover for pets measuring 1.40 meters by 1.45 meters. The cover is made from 100% Polyester, the cover also has belt slits to secure the animal and a pocket with a flap on one side. The cover also has a zip fastener on one side. The cover is secured by black bands which go around the car’s front and rear headrests.
- Keywords
- GREY OF POLYESTER OF TEXTILE MATERIAL WOVEN SEAT COVERS
- 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 6304 - Other furnishing articles, excluding those of heading 9404 GIR 6 has been used to classify the goods to subheading level 630493 – Other than bedspreads; Other than bed nets specified in subheading note 1 to this chapter; Not knitted or crocheted, of synthetic fibres 10-Digit code 6304930090 – Other than nonwovens Also classified in accordance with: Note 1 to Chapter 63 Note 7 to Section XI Harmonised System Explanatory Notes (HSEN)s to Section XI Harmonised System Explanatory Notes (HSEN)s to Chapter 63 Harmonised System Explanatory Notes (HSEN)s to Heading 6304