Information for ruling 600010156
This section is Advance Tariff Ruling
- Start date
- 10 Apr 2024
- Expiry date
- 09 Apr 2027
- Commodity code
- 63079098 (opens in new tab)
- Description
- A selection of different fabric samples used in sofa and furniture manufacturing. Made from a variety of woven and knitted fabric. The swatch samples measure 46 x 46 x 8cm and 30 x 40 x 10cm. They are not laminated. The swatch samples are presented in a swatch header.
- Keywords
-
- TEXTILE ARTICLES
- WOVEN
- OF TEXTILE MATERIAL
- KNITTED FABRICS
- SWATCHES
- OF WOVEN TEXTILE MATERIAL
- FOR COVERING
- 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 6307 - Other made-up articles, including dress patterns. GIR 6 has been used to classify the goods to subheading level 630790 - Other than floor cloths, 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 during surgical procedures; Other than protective face masks. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6307. Chapter 63 to Note 1. Section Note 7.