Information for ruling 600011140
This section is Advance Tariff Ruling
- Start date
- 15 Aug 2024
- Expiry date
- 14 Aug 2027
- Commodity code
- 6306290000 (opens in new tab)
- Description
- A yurt used for outdoor luxury camping, It is made from a light wooden frame with three layers of fabric of an inner cotton fabric, a woollen insulation fabric and an outer waterproof canvas layer. It is made by hand splitting small lengths of ash wood and sewing all the fabric together providing a waterproof tent. Packed in various folded down items.
- Keywords
-
- OF CANVAS
- FOR OUTDOOR USE
- TENTS
- OF COTTON
- 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 (GIRs): 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 good. GIR 5(b) has been used to identify the packaging. Product packed in various folded down items. GIR 6 has been used to classify the goods to subheading level 630629 - Tents; Of other textile materials. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 6306 (Note 4).