Information for ruling 600012280
This section is Advance Tariff Ruling
- Start date
- 12 Feb 2025
- Expiry date
- 11 Feb 2028
- Commodity code
- 6001920000 (opens in new tab)
- Description
- A textile fabric made from polyester and elastane. The product is made of two layers, the top layer is a knitted polyester pile fabric, bonded together with a bottom layer of woven mesh fabric. It packaged in 25 metres rolls covered with clear plastic wrapping. The product is used for dressmaking, curtains, and cushion covers.
- Keywords
-
- TEXTILE ARTICLES
- OF POLYESTER
- TEXTILES AND TEXTILE ARTICLES
- KNITTED FABRICS
- OF ELASTANE
- IN ROLLS
- 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 6001: Pile fabrics, including 'long pile' fabrics and terry fabrics, knitted or crocheted GIR 3b Has been used as the crushed velvet (top knitted pile), is the essential character. GIR 5b Has been used to identify the type of packaging: Packaged in a clear plastic bag GIR 6 Has been used to classify this product by the terms of heading 600192: Other, of man made fibres Also classified in accordance with: Section note 7 to chapter 63 Harmonised System Explanatory Notes (HSENs) to headings 6001