Information for ruling 600010157
This section is Advance Tariff Ruling
- Start date
- 25 Apr 2024
- Expiry date
- 24 Apr 2027
- Commodity code
- 6304930090 (opens in new tab)
- Description
- Furniture covers. A selection of loose covers to fit over back cushions, seat cushions, for specific designs of furniture. The covers are fitted onto the back cushions and seat cushions by means of strategically places lengths of fabric to tie and secure the covers to the cushions. As these are loose covers, they are designed to be removed, cleaned, and be replaced on the cushions. The covers are cut by hand using cutting knives and sewn together using upholstery sewing machines. Made from 100% Woven, polyester upholstery fabrics. Packed in a clear polyethene bags within cardboard boxes for transport. .
- Keywords
- TEXTILE ARTICLES OF POLYESTER FOR FURNISHING FOR FURNITURE COVERS SEAT COVERS MADE UP BY STITCHING LOOSE COVERS
- 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 (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6304- Other furnishing articles, excluding those of heading 9404 GIR 5b has been used to identify the type of packaging. Poly bags and cardboard boxes for transport. GIR 6 has been used to classify the goods to subheading level 630493- Other than Bedspreads; not knitted or crocheted, of synthetic fibres. 10-digit code 6304930090-Other than nonwoven Also classified in accordance with: Also classified in accordance with: Note 1 to Chapter 63 Section XI Note 7 Harmonised System Explanatory Notes (HSEN) Harmonised System Explanatory Notes (HSEN) to Chapter 63.04 Exclusion.