Information for ruling 600011327
This section is Advance Tariff Ruling
- Start date
- 16 Sep 2024
- Expiry date
- 15 Sep 2027
- Commodity code
- 6307901000 (opens in new tab)
- Description
- A can cooler made from textile material (70% neoprene, 30% polyester). The inner surface is made from neoprene while the external is made from polyester that depicts the text. The product is in the form of a sleeve in which canned drinks can be placed to keep them cool. It is packaged within a cardboard sleeve.
- Keywords
-
- FOR COOLING
- FOOD STORAGE
- OF NEOPRENE RUBBER
- OF POLYESTER
- 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 6307 - other made-up articles, including dress patterns. GIR 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 630790 – other 8 Digit Code: 63079010 - knitted or crocheted. Also classified in accordance with: Chapter 63 note 1 Harmonised system explanatory notes (HSENS) to heading 6307 Chapter Note 5 to Chapter 59 HSENs to headings 59 to 5906 and 4008