Information for ruling 600011093
This section is Advance Tariff Ruling
- Start date
- 02 Sep 2024
- Expiry date
- 01 Sep 2027
- Commodity code
- 6306900090 (opens in new tab)
- Description
- The product is a tent carpet, the tent carpet is used to line the tent to protect the tent from all weathers. The carpet is woven and is made from 100% polyester, only the bottom of the tent carpet has a Polyurethane/ Polyvinyl Chloride coating. The carpet is packaged in a single carry bag.
- Keywords
-
- CAMPING EQUIPMENT
- OF POLYESTER
- MADE UP
- OF SYNTHETIC FIBRE
- WOVEN
- TEXTILE ARTICLES
- NOT HAND-MADE
- 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 6306 - Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods GIR 5(b) has been used to identify the type of packaging GIR 6 Has been used to classify this product by the terms of heading 630690 - Other than elsewhere specified 10 Digit code 6306900090 - Of other textile materials Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 6306 (5)