Information for ruling 600010831
This section is Advance Tariff Ruling
- Start date
- 08 Aug 2024
- Expiry date
- 07 Aug 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Sidewalls intended to fit around a solid frame to make up an outdoor shelter (frame not included in the set). Made from woven polyester and coated on one side with non-cellular PVC which is visible to the naked eye. Each wall panel has Velcro tabs and strips so that it can be attached to a structure and eyelet rings for additional fixings, they also have zips on each end for connecting multiple walls together if required. There are three panels; a plain wall, a door wall with a zipped roll up opening, and a window wall with a clear PVC panel window sewn into the wall. The PVC coating on the panels is roughly 7% of the overall material weight.
- Keywords
-
- COATED
- OF POLYESTER
- AS PANELS
- WITH ZIP FASTENER
- VELCRO STRAPS
- OF WOVEN TEXTILE MATERIAL
- FOR OUTDOOR USE
- WITH NON CELLULAR PVC
- 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 6307 - Other made-up articles, including dress patterns GIR 6 has been used to classify the goods to subheading level 630790 – Other than elsewhere specified 8 Digit Code 63079098 - Other than knitted or crocheted; other than of felt; other than elsewhere specified 10 Digit Code 6307909899 – Other than nonwovens; other than hand-made Also classified in accordance with: Section XI Note 7