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Information for ruling 600011721

This section is Advance Tariff Ruling

Start date
04 Dec 2024
Expiry date
03 Dec 2027
Description
An E -cigarette cover. This is made from plastic which has been covered in textile. The inside material is made from microfibre RPET material. The outside material is made of non woven polyester RPET fabric. The item is black and is packaged in a box.
Keywords
  • TEXTILE ARTICLES
  • COVERS
  • TEXTILES AND TEXTILE ARTICLES
  • PUT UP FOR RETAIL SALE
  • WITH TEXTILE MATERIAL
  • ON NON WOVENS
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)) 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 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 630790: Other than floorcloths, dishcloths, dusters and similar cleaning cloths, other than life jackets and lifebelts 8 Digit code 63079098: Other than protective face masks 10 Digit code 6307909820: Nonwovens Also classified in accordance with: Section note 7 to heading 6307 Harmonised System Explanatory Notes to heading 6307