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Information for ruling 600012276

This section is Advance Tariff Ruling

Start date
12 Feb 2025
Expiry date
11 Feb 2028
Description
A woven polyester textile fabric. This has been visibly coated on one side with an embossed non cellular polyurethane plastic coating. This is packaged in 20 metre rolls and is wrapped in clear plastic. This is used for outdoor cushion seats, tent gazebo making, art & craft.
Keywords
  • TEXTILE ARTICLES
  • WOVEN
  • OF POLYESTER
  • TEXTILES AND TEXTILE ARTICLES
  • PUT UP FOR RETAIL SALE
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 5903: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 GIR 5b Has been used to identify the type of packaging: Packaged in 20 metres rolls and wrapped in clear plastic GIR 6 Has been used to classify this product by the terms of heading 590320: With polyurethane 8 Digit code 59032090: Covered, coated or laminated 10 Digit Code 5903209090: Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (1) to heading 5903