Information for ruling 600012108
This section is Advance Tariff Ruling
- Start date
- 04 Feb 2025
- Expiry date
- 03 Feb 2028
- Commodity code
- 6307909820 (opens in new tab)
- Description
- Fabric box. A fabric covered box with a lid. It is designed to store festival or other articles. The box has three layers of dividers to be made up and placed inside the box. The outer covering is made of 80gsm non-woven, spun bonded R-pet polyester, a biodegradable fabric. The inside of the box has three tailored sectional inserts. The individual inserts are slotted together to form 9 small squares. The inserts are reinforced with paperboard (Forest Stewardship Council (FSC) recycled wood) These are not covered with the outer textile fabric. The 9 squares (18 all together) are used to place objects inside them to keep them protected. The three made up inserts are placed on top of each other, further divided by a plain loose sheet of (FCS) between each layer. The boxes are folded inwards and placed inside the lid, then packed in a poly bag, for retail sale. When put together measure H27cm X W27cm X D27cm. One colour and size were ordered for a particular customer. Others are available for a customer’s specific requirement.
- 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: 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 type of packaging: Packed flat in a poly bag. GIR 6 has been used to classify the goods to subheading level: 630790: Other than elsewhere specified in the subheadings. 8-digit code 63079098: Other than single-use drapes made up of fabrics of heading 5603 of a kind used during surgical procedures; Other than protective face masks. 10-digit code 6307909820: Nonwoven. Also classified in accordance with: Section XI Note 7 Heading 6307 Note 1 Harmonized System Explanatory Notes (HSENs) to heading 6307.90