Information for ruling 600011020
This section is Advance Tariff Ruling
- Start date
- 24 Jul 2024
- Expiry date
- 23 Jul 2027
- Commodity code
- 6306220000 (opens in new tab)
- Description
- Inflatable tent that can accommodate up to 6 people. It is constructed from 68D Polyester with PU coating, it is UV resistant, it includes windows with blinds. Supplied with air pump, pegs and guy lines and comes with a storage bag. Full size: 470 x 360 x 390cm * Inner tent: 220 x 360 x 390cm
- Keywords
-
- OF POLYESTER
- INFLATABLE
- WITH POLYURETHANE
- WITH STORAGE BAG
- AIR PUMPS
- TENTS
- 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 6306 tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. GIR 3(b) has been used as the textile canopy and sides are considered to give the essential character to this product. GIR 6 has been used to classify the goods to subheading level 630622 tents of synthetic fibres. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 6306 note (4)