Information for ruling 600010996
This section is Advance Tariff Ruling
- Start date
- 10 Aug 2024
- Expiry date
- 09 Aug 2027
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Sidewalls made up of woven polyester panels and coated on one side with non-cellular Polyvinyl chloride (PVC). Intended to fit around a solid frame to make up an outdoor shelter (frame not included in the set). Each panel in the sidewall set is 220cm high. Each panel has zipped corners so that they can be joined together using zips. Each panel has Velcro tabs that can be wrapped around upright poles to hold the panels in place if panels are not zipped together. Each panel has at least two eyelets for pegging down and a strip of Velcro running along the top so that the panels can be hung. Thew are 3 variant panels in each set which consist of the following: plain panel, panel with a doorway and a panel with a clear pvc window panel cut in to it. The panels come in a variety of colours. The length of panels come in the following sizes: 1.5 long, 2m long, 2.5m long, 3m, long and 4.5m long The PVC coating on the panels equates to around 7% of the overall material weight. The individual panels packed into a cardboard box.
- Keywords
-
- WITH EYELETS
- WOVEN FABRICS
- OF POLYESTER
- AS PANELS
- FOR OUTDOOR USE
- WITH NON CELLULAR PVC
- WITH ZIP FASTENER
- TEXTILES AND TEXTILE ARTICLES
- 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: 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 6307 - Other made-up articles, including dress patterns GIR 5(b) has been used to identify the type of packaging 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: Chapter 59 Note 2 Harmonized system explanatory notes (HSEN) to 6307