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Information for ruling 600009790

This section is Advance Tariff Ruling

Start date
07 Feb 2024
Expiry date
06 Feb 2027
Description
A Quilted duvet cover, used as a covering for a duvet. It is Printed Made from 100% Polyester Folded in a plastic bag with a cardboard inner
Keywords
  • QUILTED
  • OF POLYESTER
  • DUVET COVERS
  • ARTICLES OF BEDDING
  • COVERS
  • OF TEXTILE MATERIAL
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)). General interpretative rules (GIRs): GIR 1 has been used to classify this product by the terms of heading 6302 - Bedlinen, table linen, toilet linen and kitchen linen. GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify this product by the terms of heading under section 630222 - other bedlinen, printed, of man-made fibres 8 Digit Code 63022290 - Other than non-woven Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 9404 note (e) Harmonized System Explanatory Notes (HSENs) to heading 6302