Information for ruling 600010434
This section is Advance Tariff Ruling
- Start date
- 04 Jun 2024
- Expiry date
- 03 Jun 2027
- Commodity code
- 4302309900 (opens in new tab)
- Description
- The product is 100% pure Australian sheepskin, tanned and dyed. It is intended to be used on furniture / soft furnishings. The graphite fur skins are sewn together on a roll which is 8m in length and 1.2m wide (rolled onto a pole).
- Keywords
-
- FURSKINS
- OF SHEEPSKIN
- TANNED
- DYED
- SOFT FURNISHINGS
- 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 the products to heading 4302 - tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303 GIR 6 - has been used to classify the goods to subheading level 430230 – Whole skins and pieces or cuttings thereof, assembled 8-digit code - 43023099 - other than, 'dropped' furskins, other than elsewhere specified Also classified in accordance with: Chapter 41 note 1 Harmonised System Explanatory Notes (HSENs) to 4302 note 2