Skip to main content
Back

Information for ruling 600010537

This section is Advance Tariff Ruling

Start date
19 Jun 2024
Expiry date
18 Jun 2027
Description
A rubber door mat made from vulcanised rubber. This is for indoor and outdoor use. The item is black in colour. The dimensions are 600mm x 400mm.
Keywords
  • DOOR MATS
  • OF RUBBER
  • PUT UP FOR RETAIL SALE
  • FLOOR COVERINGS
  • VULCANISED RUBBER
  • FLOOR 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 4016: Other articles of vulcanised rubber other than hard rubber GIR 6 has been used to classify this product by the terms of heading 401691: Other, floor coverings and mats Also classified in accordance with: Chapter note 1 to heading 4106 Harmonised System Explanatory Note (2) to heading 4106