Information for ruling 600011178
This section is Advance Tariff Ruling
- Start date
- 23 Aug 2024
- Expiry date
- 22 Aug 2027
- Commodity code
- 5703399900 (opens in new tab)
- Description
- A bath mat used for soaking up excess water from bathing or showering. It is made from 100% polyester and has a thin layer of latex the back. It is made of a tufted style design and is machine washable. It measures 80 x 50cm and is 1cm thick. It comes in several different colours. Packaged with a card label.
- Keywords
-
- OF LATEX
- OF POLYESTER
- PUT UP FOR RETAIL SALE
- FLOOR COVERINGS
- BATH MATS
- 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 5703 - Carpets and other textile floor coverings (including turf), tufted, whether or not made up. GIR 5(b) has been used to identify the type of packaging. Packaged with a card label. GIR 6 Has been used to classify the goods to subheading level 570339: Of other man-made textile materials, other than turf. 8 Digit code 57033999 - Other than Polypropylene: Other than tiles, having a maximum surface area of 1m2. Also classified in accordance with the Harmonised System Explanatory Notes Chapter 57 general notes and notes to sub heading 5703.