Information for ruling 600011021
This section is Advance Tariff Ruling
- Start date
- 02 Aug 2024
- Expiry date
- 01 Aug 2027
- Commodity code
- 6306900090 (opens in new tab)
- Description
- A polyester (150D oxford) windbreaker, used for protection against the weather, it is not fully enclosed but can be used in conjunction with most awnings. It is anchored to the ground using the attached hi-vis guy lines. It has multi-inflation points to fix the air pump too to inflate it. The dimensions are 8m L x 3.5m H.
- Keywords
-
- OF SYNTHETIC TEXTILE MATERIAL
- COATED
- OF POLYESTER
- INFLATABLE
- WITH POLYURETHANE
- PANELS
- WATERPROOF
- 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 product by the terms of heading 6306 - tarpaulins, awnings and sunblinds; tents; sails for boats, sailboardsor landcraft; camping goods GIR 6 has been used to classify the product to subheading level 630690 - other than elsewhere specified 10 digit code 6306900090 - other than of cotton