Information for ruling 600012279
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2025
- Expiry date
- 11 Feb 2028
- Commodity code
- 5407613000 (opens in new tab)
- Description
- Woven polyester textile fabric. With a non cellular polyurethane coating which is not considered to be visible to the naked eye. Used for outdoor cushion, curtains, kite making, art and craft. Presented in a 50 metres roll covered with plastic wrapping.
- Keywords
-
- TEXTILE ARTICLES
- WOVEN
- IN ROLLS
- OF POLYESTER
- OF POLYURETHANE
- TEXTILES AND TEXTILE ARTICLES
- FABRICS
- DYED
- 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 5407 - Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404 GIR 5B has been used to identify the type of packaging: 50 metres roll covered with plastic wrapping GIR 6 has been used to classify the goods to subheading level 540761 - Other woven fabrics, containing 85 % or more by weight of polyester filaments; Containing 85 % or more by weight of non-textured polyester filaments 8 - Digit code 54076130 - Dyed Also classified in accordance with: Section XI Subheading Note 1 (f) Harmonised System Explanatory Notes to heading 5407