Information for ruling 600010394
This section is Advance Tariff Ruling
- Start date
- 08 May 2024
- Expiry date
- 07 May 2027
- Commodity code
- 5503200000 (opens in new tab)
- Description
- Polyester stuffing for soft toys. The product is made of man- made polyester staple fibres, not carded, combed, or otherwise processed for spinning. Originating as a filament TOW and cutdown to make a staple filament. Used as an internal stuffing of a variety of soft toys. The length of tow measuring (38mm) Twists per meter (300Twists) Decitex per filament 500 Denier/24Filament Stretch length 3.9/Decitex. Measurement of Tow 38mm. Packaged in sealed poly vacuum packs of 175 grams for retail sale.
- Keywords
-
- OF SYNTHETIC STAPLE FIBRE
- TOY STUFFING
- POLYESTERS
- TEXTILE FIBRES
- FOR STUFFING
- OF TEXTILE MATERIALS
- FOR FILLING
- 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 5503 Synthetic staple fibres, not carded, combed, or otherwise processed for spinning. GIR 5a has been used to identify the packaging, Packaged in vacuum packs of 175gms with the product details printed, for retail sale. GIR 6 Has been used to classify this product by the terms of heading 550320: Of Polyester Also classified in accordance with: Chapter Notes 1 Harmonised System Explanatory Notes (HSEN) Chapter 55 Harmonised System Explanatory Notes (HSEN) Chapter 55.03